ACCA（特许公认会计师公会）全球会长鲍尔•吉尔近日分享了她对全球财会行业未来发展的看法。

鲍尔•吉尔说：“我相信未来十年，在财务报告的准备、内容，以及会计师所需具备的素质等方面，财会行业会有根本性的变化。我们如何适应这些变化带来的挑战，将对维护行业的声誉至关重要。”

她在讲话中说：“我们面对的一代人熟悉用直接的文字影音进行在线沟通。人们希望能时时刻刻与全球其他地方的人进行交流。同时，国际会计准则的采用和趋同持续取得进展，美国比以往任何时候都更愿意讨论国际财务报告准则。假设我们全球所有企业机构都使用同一财务报告框架，在这样一个全球实时性媒体时代，我们将如何发布财务信息呢？”

“这对我们目前的把财务报告和帐目印刷出来，以及生产这些文件的行业构成真正挑战。” 她补充说，“今天会计师的职责很大程度上是关注财务报告数字和对财务表现的评价。我相信大家都同意：这仍然是，也将继续是财会工作的根本。不过，我们可以设想未来大部分的财务分析工作将通过外包和技术创新而自动地进行。”

“我们已经看到了非财务报告愈加受到重视。我认为这仅仅是长远趋势变化的开始，未来对会计师的技能和培训的要求将被定位于能提供非财务报告这样的增值服务。在对更广泛的商业表现进行报告时，明日的财会金融业将需要研究对社会、环境和道德等方面的影响，并就商业表现和前景提供内容更广的评论和切实的分析及数据。”

在谈到明日会计师所需具备的素质时，鲍尔评论说：“ACCA的研究表明，财会金融专业人士的职能将更具战略性，需要更多的专业技能以适应复杂多变的法律法规环境，并将抽离通才的角色。在保持专业会计师的传统职能的同时，我们还需要确保我们所提供的培训符合未来我们将共事和支持的更精明的下一代企业家对财会职能的要求。展望未来，人口的国际流动将不可避免地扩大。因此，我们还必须确保财会行业的全球标准能够巩固我们的行业。在增值方面，这些标准应重原则，而不是重规则。

“我相信我们都希望在体现财会行业声誉的职能方面能避免某些未来高科技要素的入侵。财务报告应反映真实和公平的看法，我们做出判断和分析的能力不能被选择打勾等做法取代。我们也不希望看到审计行业对人类智力的挑战被消除，而仅变成一项在后方进行的合规工作。这样，只有在科幻小说中才会出现的梦魇将成真— 出现一支由机器人组成的会计师队伍”。

ACCA global president sets out the future of the profession

ACCA’s (the Association of Chartered Certified Accountants) global president Gill Ball, has set out how she sees the future of the global profession.

Speaking at ACCA’s prestigious London dinner, Gill Ball said: “Over the next ten years, I believe that there will be fundamental changes in how, and on what, accountants report and in what – and who – an accountant is. How we adapt to these challenges will be crucial in maintaining the reputation of the profession.

In her speech she said: “We already face a generation obsessed by immediacy, text, soundbites and online communication. People want to engage with others in all parts of the world on a 24/7 basis. At the same time, progress towards the adoption of, and convergence with, international accounting standards continues apace, with the US closer than ever before to taking IFRS on board. Assuming we get to a point where all entities use one, common reporting framework, how will we deliver financial information which suits the real time media age globally?”

She added: “This will pose a real challenge to our current concept of printed report and accounts, and the industry which goes into producing these well-presented documents. Today the focus of the accountant’s role is still largely on reporting and commenting on the numbers and financial performance. I suspect we would all agree that this remains – and will remain – fundamental to the accountancy work. However, we may be able to conceive of a future in which much of the financial analysis is automated, or generated by outsourced teams, supported by enhanced technology.

“We are already seeing an increased emphasis on non-financial reporting. And I suspect this is just the start of a long-term trend where the skills and training of accountants can be positioned to provide this added value. In reporting on broader business performance, tomorrow’s finance professions will need to look at impact on society and environment and ethical dimensions and in doing this provide a broader commentary and tangible analysis and data on business performance and prospects.

“As this wider reporting becomes ever more important, one of the initiatives of which ACCA can be most proud is its leadership in the promotion of sustainability reporting – both in the UK and across the world. ACCA really has been a pioneer here, with a track record of spearheading thinking in this field for nearly two decades now.”

In looking at tomorrow’s accountant, Ball comments: “ACCA’s own research suggests that finance professionals will continue to become more strategic, require greater specialist skills to reflect complex legislation and will move away from generalist roles. While we need to retain our traditional model of the professional accountant, we also need to ensure our training is relevant to the new generation of financially astute entrepreneurs with whom we shall work and support in the future. Looking ahead, it is also inevitable that people will continue to become even more internationally mobile. As a result, we will need to ensure that global standards in accountancy continue to underpin our profession. But to add value, these standards need to focus on principles, not rules.

“There are elements of a high tech future which I am sure we should all wish to avoid: that is seeing our reputation for reporting on a true and fair view and our ability to use judgement and synthesis replaced by a tick-box approach. We do not want to see an audit profession where the intellectual challenge is removed, making it an exercise in mere back-room compliance. Otherwise we risk realising what must be a science fiction nightmare – an army of robot accountants.”

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