2022

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走过坦途与逆境

Through good times and bad

随着全球经济衰退迫在眉睫，本文探讨这为首席财务官所带来的财资管理挑战与机遇

As a global recession looms, A Plus looks at the treasury management challenges and opportunities for CFOs

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关注会计业心理健康

Mental health in accounting

会计师事务所设立了多项计划协助员工在这个高要求的行业中保持身心健康

Accounting firms have set up programmes to help maintain the mental wellbeing of employees working in the demanding profession

Q&A with a PAIB

中国光大控股有限公司投资总监郑天恩（会计师）

James Cheng CPA, Investment Director at China Everbright Limited

中国光大控股有限公司投资总监郑天恩（会计师）讲述香港资产管理生态系统的重要性，以及如何在高通胀时代作出投资决策

James Cheng CPA, Investment Director at China Everbright Limited, on the importance of Hong Kong's asset management ecosystem, and navigating investment decisions in an era of high inflation

Q&A with a PAIP

安永香港及澳门区税务主管合伙人兼大中华区税务争议调解服务联席主管郑杰燊（资深会计师）

Wilson Cheng FCPA, Tax Leader, Hong Kong and Macau, and Greater China Tax Controversy Co-Leader at EY

安永香港及澳门区税务主管合伙人兼大中华区税务争议调解服务联席主管郑杰燊（资深会计师），讲述为何税务争议并非总是坏事，以及在处理争议个案时及完结后，他作为会计师在当中所发挥的重要作用

Wilson Cheng FCPA, Tax Leader, Hong Kong and Macau, and Greater China Tax Controversy Co-Leader at EY, on why tax controversies are not always a negative thing, and the important role he plays as a CPA during and after controversy cases

Second opinions

ETF互联互通有何机遇与局限？

What are the opportunities and limitations of ETF Connect?

Young member of the month

香港青年创业家总商会主席兼香港会计师公会理事谢海发（资深会计师）

Calvin Tse FCPA, Chairman of the Hong Kong General Chamber of Young Entrepreneurs and member of the Institute's Council

香港青年创业家总商会主席兼香港会计师公会理事谢海发（资深会计师）讲述推动他支持初创企业及协助年青人在商业与生活中取得成功的动力

Calvin Tse FCPA, Chairman of the Hong Kong General Chamber of Young Entrepreneurs and a Council member of the Institute, on what drives him to support start-ups and help young people succeed in business and life

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在人才争夺战中脱颖而出

Winning the talent war

新冠疫情改变了人们的工作模式以及员工对工作的期望。公司可采取哪些措施吸引和留住员工？

The pandemic has changed the way we work and what employees expect. What can companies do to attract and retain staff?

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缔造和谐环境

Cultivating harmony

平等机会委员会主席朱敏健讲述他如何在香港致力争取平等

Ricky Chu, Chairperson of the Equal Opportunities Commission, on fighting for equality in the city

Q&A with a PAIB

中国平安资本（香港）医疗文旅大健康及企业融资主管方俊辉（会计师）

Archie Fong CPA, Head of Healthcare and Corporate Finance at Ping An of China Capital (Hong Kong)

中国平安资本（香港）医疗文旅大健康及企业融资主管方俊辉（会计师）讲述中国内地医疗保健行业的增长潜力，以及他对香港首次公开招股市场未来前景的看法

Archie Fong CPA, Head of Healthcare and Corporate Finance at Ping An of China Capital (Hong Kong), on the growth potential of Mainland China's healthcare industry, and how he views the future of Hong Kong's IPO market

Q&A with a PAIP

连城会计师事务所合伙人梁威勇（执业资深会计师）

Rex Leung FCPA (practising), Partner at Linkers CPA Limited

连城会计师事务所合伙人梁威勇（执业资深会计师）分享他如何以变革思维及在四大会计师事务所的工作经验，创办及发展其事务所的经历

Rex Leung, Partner at Linkers CPA Limited, on his experience starting and growing a firm using a change mindset and lessons learned as a Big Four auditor

Source

有关转让定价学术研究对实务之启示

Practice implications of academic research in transfer pricing

探讨一个有关转让定价的最新学术研究‚以及其对政策与实务的启示和潜在影响

Practice implications of academic research in transfer pricing
A look at recent academic research in transfer pricing and their potential impact on policy and practice

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促进持份者参与

Enhancing engagement

投资者关系专员能如何有助公司与持份者进行良好沟通及建立长远的信任?

How can investor relations professionals help companies to better engage with stakeholders and build long-term trust?

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创造财富

Generating wealth 

随着家族办公室在香港蓬勃发展，会计师如何为这迅速发展的行业带来价值？

With family offices seeing a boom in Hong Kong, how can accountants add value in this burgeoning industry?

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增长空间

Room for growth

DFI零售集团控股有限公司旗下品牌IKEA财务董事廖康元（资深会计师），讲述他如何寻找方法为这国际知名家具公司的香港业务带来增长

James Liu FCPA, Finance Director, IKEA at DFI Retail Group Holdings Limited, on how he finds ways to grow the global furniture company's footprint in Hong Kong, and the importance of driving sustainability initiatives within companies

Thought leadership

实践ESG：现在就付诸行动

Walking the ESG talk: the time is now

毕马威中国环境、社会及管治服务香港主管合伙人吴柏年（执业会计师），讲述企业可如何杜绝「漂绿」行为

Pat Woo CPA (practising), Partner and Head of ESG, Hong Kong at KPMG China, on how corporates can eliminate greenwashing

Young member of the month

BDO风险咨询经理苏韦安（会计师）

Ivan So CPA, Risk Advisory Manager at BDO

香港立信德豪会计师事务所有限公司（BDO）风险咨询经理苏韦安（会计师），讲述为何预先防范风险能有助公司规避风险，以及如何成为新世代的顾问

Ivan So CPA, Risk Advisory Manager at BDO, on why staying two steps ahead of risk is key to helping companies avoid it, and to being a future-ready consultant

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揭开网络洗钱谎言

Unravelling a world wide web of lies

网络犯罪分子利用了近年日趋普及的加密货币来犯案。企业及个人能如何识别可疑交易？

Cybercriminals have exploited cryptocurrency's rise in use in recent years. What can businesses and individuals do to spot suspicious transactions?

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通过并购令企业更强大

Stronger together

探讨香港并购活动的驱动因素，以及在整个并购过程中，专门从事这范畴的会计师能如何带来增值

The drivers of merger and acquisition activity in Hong Kong, and what specialist accountants can do to add value throughout the whole process

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把握变幻中的机遇

Capitalizing on change

盈达资本创始人及首席执行官陈咏芝（会计师），讲述新兴市场中的巨大增长机会

Gigi Chan CPA, Founder and Chief Executive Officer of Wonder Capital Group, on the vast opportunities for growth within emerging markets

Young member of the month

贝恩公司高级经理林欣棋（会计师）

Andrea Lam CPA, Senior Manager, Bain & Company

贝恩公司高级经理林欣棋（会计师）分享其审计师经历如何有助她在工作中脱颖而出，以及她如何学懂凡事退一步思考的经历

Andrea Lam CPA, Senior Manager at Bain & Company, on how her experience as an auditor helps her to excel in her role, and how she learned a valuable lesson on stepping back

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发展聚焦点

Centre of attention

凭借拥有的有利条件和紧靠中国内地的地理优势，香港能否在持续的经济挑战中维持其作为初创企业创科中心的地位？

With its list of advantages and proximity to the Mainland, can Hong Kong maintain its status as a hub for tech start-ups amid ongoing economic challenges?

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建筑美好未来

Building a better tomorrow

华懋集团副首席财务总裁曾殿科（资深会计师），分享他的会计师技能如何助他确保这家物业发展商的持续增长

Ricky Tsang FCPA, Deputy Chief Financial Officer of Chinachem Group, on how his CPA skills help him ensure growth for the property developer

Q&A with a PAIB

西九文化区管理局库务主管黄伟添（会计师）

Tim Wong CPA, Head of Treasury at West Kowloon Cultural District Authority

西九文化区管理局库务主管黄伟添（会计师）分享他如何加入基础建设的领域，并阐释为何抱持终身学习的态度是成功的关键

Tim Wong CPA, Head of Treasury at West Kowloon Cultural District Authority, shares how he wound up in the world of infrastructure and why a lifetime learning attitude is the key to success

Q&A with a PAIP

信永中和香港风险咨询服务合伙人苏婉婷（会计师）

Gloria So CPA, Partner, Risk Advisory Services, SW Hong Kong

信永中和香港风险咨询服务合伙人苏婉婷（会计师）讲述科技在其专业领域中的角色，以及公司建立稳健内部控制中最常见的障碍。

Gloria So CPA, Partner, Risk Advisory Services, SW Hong Kong, talks about the role of technology in her specialism, and the common obstacles to sound internal controls at companies

Thought leadership

令市场振奋、造就创新、保障投资者的香港SPAC上市机制

Hong Kong's SPAC regime brings excitement, innovation and investor protection

香港会计师公会副会长、德勤中国华南区主管合伙人欧振兴（执业资深会计师），讲述香港全新的特殊目的收购公司（SPAC）上市机制

Edward Au FCPA (practising), Vice President of the Hong Kong Institute of CPAs and Southern Region Managing Partner, Deloitte China, on Hong Kong's new regime for special purpose acquisition companies

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外部局内人

An outside perspective

探讨独立非执行董事越益复杂的职责，以及为何企业管治是其首要任务

A look at the increasingly complex role of independent non-executive directors, and why corporate governance has to be a priority for them

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强化供应链

Strengthening the chain

供应链和财务团队能如何有效地紧密合作?

How can supply chain and finance teams work effectively together?

Young member of the month

银行合规经理陈倩恩（会计师）

Cynthia Chan CPA, Compliance Manager at a bank

在银行担任合规经理的陈倩恩（会计师），分享并讲述反洗钱范畴中最引人入胜之处，以及她为何期待把她在四大会计师事务所的工作经验应用于银行业

Cynthia Chan CPA, Compliance Manager at a bank, on what she finds most intriguing about working in the world of anti-money laundering, and why she looks forward to putting her Big Four experience to use in the banking industry

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虚拟无限

Virtually limitless

探讨元宇宙内的非同质化代币为企业带来的众多商机

The many opportunities businesses can seize with non-fungible tokens within the metaverse

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香港会计师的道德操守态度

The ethical attitudes of CPAs in Hong Kong

概述香港会计师公会2021年道德操守调查的结果

A look at the findings from the Institute's Ethics Survey 2021

Young member of the month

City Super Limited助理经理邢美倩

Midi Ying, Assistant Manager at City Super Limited

City Super Limited助理经理邢美倩（会计师），讲述她为何喜欢从事零售连锁业的原因，并分享她从执业及商业界别工作中所获得的经验

Midi Ying CPA, Assistant Manager at City Super Limited, on why she appreciates the opportunity to add value at a retail chain and the lessons she has learned from working in both practice and business

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良好理财从小做起

Good habits start young

会计师可如何协助向年轻人及儿童推广理财知识及良好的消费习惯

How accountants can help to promote financial literacy and better spending habits among young adults and children

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超越合规要求

Beyond compliance

香港公司治理公会会长李俊豪（执业资深会计师），讲述采用原则性准则的治理方法的原因

Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance

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未来的保险行业汇报：汇报转型带来的新机遇

Future of reporting in insurance: new opportunities from reporting transformation

本文探讨《国际财务报告准则第17号「保险合同」》将如何提高保险行业财务报告的一致性与透明度，以及保险公司在准则实施前需要作什么准备

A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation

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为会员发声

Voicing members' needs

新任立法会会计界功能界别代表黄俊硕（执业资深会计师），讲述他将会如何协助会计业界

Edmund Wong FCPA (practising), new representative of the Legislative Council's Accountancy functional constituency, on how he will help the profession

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循环经济

Closing the loop

会计师可如何协助企业成功过渡至循环经济

How accountants can help companies transition to a circular economy

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理想职业之选

A top career choice

探讨如何令更多年青人选择会计行业成为其职业

How to get more young people to choose accounting as a career

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引领新时代

Leading a new era

香港会计师公会会长方蕴萱（执业会计师），阐述她今年为会计业界订下的目标
The Institute's President Loretta Fong CPA (practising) outlines her goals for the profession this year

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会计融入科技成未来新趋势

Taking the future into account

今年有那些新趋势将对会计行业有重大影响?
What trends will have a big impact on the accounting profession this year?

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找准定位把握机遇

Positioned for greater success

即使边境仍然关闭，企业和会计师事务所仍能仔细定位，以把握粤港澳大湾区市场内的机遇

There are still ways for companies and accounting firms to carefully position themselves for the Greater Bay Area market, even as the border remains closed

Young member of the month

伊利沙伯医院财务经理欧阳冠麟

Allan Au-Yeung, Finance Manager at Queen Elizabeth Hospital

伊利沙伯医院财务经理欧阳冠麟（会计师），分享会计技能如何有助其职业生涯
Allan Au-Yeung CPA, Finance Manager at Queen Elizabeth Hospital, on how his accounting skills have helped him throughout his career so far