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ICAEW会长 Nick Parker 先生
在广东注册会计师协会的演讲
（来源：广东注册会计师协会网站，2017-07-27）
2017 年 7 月 24 日下午，广东省注册会计师协会与英格兰及威
尔士特许会计师协会(ICAEW)在广州联合举办“大数据”研讨会。
ICAEW会长 Nick Parker先生出席研讨会并发表主题演讲。
中文版
女士们、先生们：
我是英格兰及威尔士特许会计师协会主席尼克·帕克，很高兴能
来到广州和你们今天共聚一堂。谢谢你们的邀请。
可能有些人并不熟悉英格兰及威尔士特许会计师协会，我们是注
册会计师的专业机构。总部设在伦敦。 我们在 154 个国家拥有
147,000 多名会员。其中大约有半数会员在世界各地工作， 97％的
全球领先企业都聘请了我们的会员。
1880 年，我们在英国根据《皇家宪章》成立，它要求我们代表
公共利益作出行动，我们对此也极为重视。 我们章程的目标之一是
推进会计和金融职业的发展。因此，在国际层面上，我们也与世界各
地的专业机构、监管机构以及政府进行合作。
会计职业是所有国家经济可持续发展、确保诚实透明贸易的基石。
一个国家的会计职业想要强大起来，该国家的专业会计机构就必须有
足够强大。 我们与世界各地许多会计机构合作，彼此分享各自的专
业标准和知识。 在过去十年，我们参与了 20多个国家的 40个项目，
与当地的机构开展各项合作。
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我们在包括香港的大中华地区拥有超过 3,300名会员。 你现在
可以在 19 所大学学习并考取我们的 ACA 资格（特许会计师学会准会
员）。去年，我们见证了第一批完成 6-12门课程的大学生毕业。 许
多人都接到了有领先地位的知名公司的聘用，继续在岗培训。我们也
十分关注他们的进步。
我们与中国注册会计师协会早在 11 年前就已经启动了联合项目，
为所有 CPA(注册会计师)成为 ICAEW 特许会计师开辟了快速通
道。 这种伙伴关系对我们十分重要，我们也很高兴看到这促进了两
国会计行业的合作。同时我们也非常感激中国注册会计师协会，期待
该项目在未来的几年会有更进一步的发展。
ICAEW的愿景是在世界上建立起许多强大的经济体。 这个愿景
与我们的所有会员都息息相关。无论他们在什么领域工作，身处何地，
他们都在努力加强当地经济体的发展。 这也同时提醒了我们，我们
都是一个庞大世界性行业的一部分。我们能够实现伟大的事业。
这个愿景的核心同时也是联合国可持续发展的目标，包括了 17
个大目标和 169个具体目标。全球 190个政府都认为这些目标极度需
要全世界的关注。
自从 2015 年 9 月联合国通过可持续发展目标以来，ICAEW 已经
为此做了大量工作。正如我刚才所说，我们的《皇家宪章》要求我们
为公众利益行事。而可持续发展目标则定义了全球范围内的“公共利
益”含义。
我相信会计行业在实现可持续发展目标方面可以发挥关键作
用。 我们行业的核心是评估并提供即时信息，洞察并诠释信息。 这
意味着我们能够呈现我们的发展状况，让企业可以做出明智决策，实
现政府、组织和个人的问责。 当我们越接近 2030 年，这份贡献就
显得越有价值。
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但是，我们必须记住，除了技能、评估与报告，我们还能做得更
多。 例如，我们能够提高接受教育、培训的程度，提供良好的工作
机会，并推动经济增长。 我们还必须牢记可持续发展目标的互联互
通性，千万不要忽视那些与我们行业没有直接联系的事情。毕竟，可
持续发展目标的存在是因为我们已经意识到不能再安于现状，必须开
始转换思维。
强大的会计职业对促进任何一个国家的经济发展，履行可持续目
标而言都至关重要。然而，为了发展壮大会计行业，我们必须开始思
考除了技术的进步，我们的行业还会发生什么改变。
为了可以让世界上建立起许多强大的经济体，我们的战略目标之
一是着眼于行业的未来。我们正在考虑未来的特许会计师需要哪些技
能来跟上技术发展的脚步，技术发展又将如何改变会计师的角色。
因为技术进步将会影响会计师目前所做的几乎所有事情：
• 审计-若软件生产商为他们的产品建立越来越多的鉴证，或区
块链充分发展，那还需要做审查吗？
• 咨询-互联网让资讯获得更加便捷，人工智能可能让当今的专
家服务获取更加便捷，更加自动化。
• 财务报告-还要多久，我们才会看到确保 IFRS（国际财务报
告准则）
合规的专家系统？
• 税务-许多税务部门正在向在线税务管理转型，以期简化管理、
加快付款。 在未来，还会需要会计师来制作纳税申报表吗？
• 金融功能-打包解决方案与办公室解决方案的潮流有更强的
自我服务能力，取代了会计师最基本的职能，也就是记账。
我们的职业显然面临诸多挑战，但我们也必须记住科技也为我们
带来了许多机遇。让我们表现得更好，为客户企业与创造更多价值。
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我们要做好准备，充分利用这些机遇。
我们目前做的许多工作都是关于大数据和分析方法的。
许多机构都被淹没在数据中，因此迫切需要更多的洞察力。 投
资者想要使用新的数据来源，但对这些数据来源缺乏信任感。 还有
联合国全球目标等重大项目都需要评估与跟踪。
技术可以做很多事情，但是我们越来越需要确保对数据的信任并
且从数据中提取有意义的洞见。这是特许会计师的机遇，我们可以把
我们的严谨态度、商业知识和数学专长运用到非金融领域中，并且帮
助各种组织从数据中获得更多洞见。这反映了在鉴证等领域的新服务
机会中，反映在不同的业务合作方式中，例如我们在数据专家和业务
功能之间发挥翻译人员的作用。
同时，在人工智能方面，我们也做了大量工作。
所有证据表明，最好的成果来自机器和人类的合作。 所以这里
的挑战是，特许会计师如何与新兴智能技术的合作，以提供更多的洞
见。
我们必须借鉴 AI 系统的优势，来分析更多的数据，提供更好的
非结构化数据访问方式，来作出更准确的预测和一致的决策。但是，
我们必须保持我们独特的人类特质，在困难的案例中作出判断，提供
道德框架、同情心、质疑和问题解决方式。 我们必须面对越来越多
智能系统所带来的挑战。我们要接纳重大变革，而不是仅仅捍卫现状，
还要着眼于价值、目的和会计专业的独特贡献。
另一个重要领域是区块链。它是一个分布式数据库，维持着一个
持续不断增长的有序记录列表。 人们可以检查区块链，查看所有记
录的来源与发布者。但区块链仍然需要协调记录与现实。
尽管还处于早期阶段，区块链有潜力变革记录保存方式，以及动
态信任的未来。 它有潜力提供许多益处，包括实现透明度与信任度，
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降低成本，加强包容性，减少欺诈与腐败。 不过要实现区块链，会
计师和其他人将需要创造法律和监管框架来支持这一革命性的设
想。 我们有责任确保这样的环境得到充分发展，将智慧的科技发展
成为宝贵的生态系统。
区块链现在常常成为炒作的主题，但是不能错误地认为它只是炒
作。它真的有实力带来翻天覆地的变化。
最后，我们还做了许多关于网络安全方面的工作。
正如我们近几周所见，随着各种组织越来越依赖数据和系统，网
络风险也日益严峻。这些组织要能够保护资产，商业数据和知识产权，
保护客户数据和声誉，建立信任，并且确保各种法律合规。 因此，
网络安全必须是每个组织的基因核心，而不仅仅是一个技术问题。
会计行业有助于帮助客户和企业掌握网络风险，并与技术专家，
监管机构及其他专业人士合作。
提高对网络攻击的抵御力意味着改善机构内部的安全性，这些机
构中董事会具有所有权。必须要建立更强大的防范，侦察和应对能力，
改变员工行为，并将网络有意义地嵌入到风险管理流程中。
同时与他人合作也至关重要。 我们必须彼此分享情报和信息，
管理供应链中的风险，并与政府和监管机构合作，确保全系统的弹
性。 企业必须共同讨论他们的经验，让我们彼此学习，从而加强免
疫系统。
技术显然为我们的行业带来了挑战和机遇。 为了利用这些创新，
我们需要寻找新思路来增加价值。
如果在数字时代越来越多的功能实现了自动化，那么我们必须成
为专家，以确保数据安全与软件正常运行。 如果有更多的可用数据，
我们必须分析数据，在客户、运营或战略方面开发新见解，以寻求发
展。如果历史记录变得越来越可靠，我们行业要就要为企业提供帮助、
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规划未来，克服明确的风险。随着气候变化和资源短缺的情况日益严
峻，我们应该运用管控财务数据的技能来处理此等信息。
关键是要增强适应性和灵活性。 要增强适应性，是因为我们无
法固守传统的工作方式；要增强灵活性，是因为我们无从得知新商业
模式会是什么样的。我们行业是基于业务、管理需求、投资者需求以
及其它需求的。我们行业多年来已经表现出无与伦比的适应性和灵活
性，以适应时代潮流的需要。
在未来的几个月和几年中，ICAEW将大量投资于培训当下与未来
的会计师。确保他们有知识，技能与专业知识来应对变化。我们期待
着继续与中国注册会计师协会等国际机构继续合作，来培养专业人士
群体，包括会计师等等。联合个人与机构来共同应对我们面临的一些
挑战。
谢谢。
英文版
Ladies and Gentlemen,
I’m Nick Parker, President of ICAEW, and I’m delighted to be in
Guangzhou and to be able to join you this evening. Thank you for
inviting me.
For those of you who aren’t familiar with ICAEW, we are an
international body for chartered accountants, headquartered in London.
We have over 147,000 members working in 154 countries. About half of
our members work in business around the world, and 97% of the world’s
leading brands employ at least one of our members.
We were established in the UK by Royal Charter in 1880. It requires
us to act in the public interest, and that’s something we take very
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seriously. One of the objectives in our charter is to advance the
accountancy and finance profession which is why, at an international
level, we work with professional bodies, regulators and governments
around the world.
The accountancy profession is one of the cornerstones of any
nation’s sustainable economic development and ensures honest,
transparent trade. For a nation’s accountancy profession to be strong, its
national professional accountancy body needs to be strong. We work with
many of those bodies around the world to share expertise in professional
standards and learning. Over the past ten years, we have been involved in
40 projects in more than 20 countries working in partnership with local
bodies doing just this.
We have over 3,300 members in Greater China, including Hong
Kong. You can now start studying towards our ACA qualification at 19
universities and last year we saw our first university students graduate,
having completed 6-12 out of the 15 modules needed to complete the full
qualification. Many received offers to continue their training with leading
firms and we follow their progress with great interest.
We also have a joint programme with CICPA, which we launched 11
years ago and which provides a fast-track for all CPAs to become an
ICAEW Chartered Accountant. This partnership is hugely important to us
and we’re very pleased with the way in which it has promoted
co-operation between the accounting professions in our two countries.
We’re most grateful to CICPA and we look forward to the programme
developing further in future years.
Earlier this year, we unveiled ICAEW’s new vision: to achieve a
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world of strong economies. This vision is relevant to all our members –
regardless of what field they work in or where they are in the world, they
all work to strengthen their local economies. It’s also a reminder that
we’re part of a wide, universal profession that can achieve great things.
At the very heart of our vision are the UN Sustainable Development
Goals – the 17 goals and 169 targets that 190 governments from around
the world have decided are the most important areas for our world to
focus on.
ICAEW has done plenty of work around the SDGs since they were
adopted by the UN in September 2015. As I mentioned earlier, our Royal
Charter requires us to act in the public interest and the SDGs offer a
definition of what ‘the public interest’ means on a global scale.
I believe that the accountancy profession has a key role to play in
delivering the Goals. At the heart of our profession is measurement and
the provision of timely information together with insight and
interpretation. This means that we’re able to provide a picture of how
we’re doing, so that informed business decisions can be made and so that
governments, organisations and individuals can be held to account. The
closer we get to 2030, the more valuable this contribution will be.
However we must remember that we have more to offer than skills
and measurement and reporting. For example we’re able to contribute by
improving access to education and training, and by driving economic
growth. We must also bear in mind the Goals’ interconnectivity and be
careful not to disregard those that may not seem immediately relevant to
our profession. After all, the SDGs exist because we’ve realised that we
can’t go on as we are and that we need to start thinking differently.
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A strong accountancy profession is clearly vital not only to boost
any nation’s economic development but also in delivering on the SDGs.
However in order to develop a strong accountancy profession, we must
start to think about how our profession is changing, not least as a result of
advances in technology.
One of our strategic objectives to achieve a world of strong
economies revolves around the future professional. We’re thinking about
what skills future chartered accountants will need to keep up with
technological developments and how these will change the role of the
accountant.
Advances in technology will affect almost everything that
accountants currently do. For example:
Audit – as software producers build more and more
assurance into their products, or if blockchain develops to its fullest
potential, how much checking will there be left to be done?
Advisory – the internet makes information readily
available and the development of artificial intelligence may mean
that current expert services become readily accessible and
automated.
Financial reporting – how long will it be before we see
expert systems that ensure IFRS compliance?
Tax – many tax authorities are moving to tax
administration online to ease administration and speed payment.
Who will need an accountant to do their tax return in the future?
Finance functions – will the trend for packaged and
bureaux solutions, with greater capability for self-service, eliminate
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the accountant’s most basic function – keeping the books?
Our profession clearly faces many challenges, but we must
remember that technology also presents many opportunities for us to do
things better and deliver more value to clients and businesses. We need to
be prepared to make the most of these.
One area that we’re currently doing a lot of work around is big data
and analytics.
Organisations are drowning in data and desperately need more
insight. Investors want to use new sources of data but don’t necessarily
trust them. Then there are major projects such as the UN Global Goals
that require measurement and tracking.
Technology can do a lot of this but there is an ongoing need to
ensure trust in data and extract meaningful insight. This presents an
opportunity for chartered accountants to bring their rigour, business
knowledge and numerical discipline into non-financial areas and help
organisations derive greater insight from data. This is reflected in new
service opportunities in areas such as assurance and different ways of
partnering in business, through for example acting as a translator between
data specialists and business functions.
We’re also doing a lot of work around artificial intelligence.
All evidence suggests that the best results come from machines and
humans working together. So the challenge here is to define how
chartered accountants can work with emerging intelligent technologies to
offer greater insight.
We must draw on the strengths of AI systems, which allow us to
analyse more data, provide better access to unstructured data, and result
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in more accurate predictions and consistent decisions. However, we must
retain our uniquely human features to exercise judgement in difficult
cases, and provide ethical frameworks, empathy, questioning and problem
solving. We must face the challenges that ever more intelligent systems
bring – by being open to major change, not simply defending the status
quo, and focusing on the value, purpose and unique contribution of the
accountancy profession.
Another important area for us is blockchain – a distributed database
that maintains a continuously growing list of ordered records. A
blockchain can be inspected to see how all records came about and who
made them – but there is still a need to reconcile the record with reality.
Although it’s at an early stage, blockchain has the potential to
revolutionise how records are kept and how the dynamics of trust will
look in the future. It has the potential to provide many benefits –
transparency, trust, lower cost, greater inclusion, less fraud and corruption.
However to make this idea a reality, accountants and others will need to
help create the legal and regulatory framework that supports this truly
revolutionary idea. We have an important role to play in making sure that
this environment develops to its full potential – from clever technology
into a valuable ecosystem.
Blockchain is the subject of a lot of hype right now, but it’s wrong to
write it off as just hype – there is real potential for disruption here.
Finally, we’re doing a lot of work around cyber security.
As we’ve seen in recent weeks, cyber risk is becoming increasingly
important as organisations become more reliant on data and systems.
They need to be able to protect assets, commercial data and IP, to protect
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customer data and reputation, to build trust, as well as ensure compliance
with a variety of laws. Cyber security therefore has to be central to the
DNA of every organisation, not just a technology issue.
The accountancy profession is well placed to help clients and
businesses get to grips with cyber risks, working with technical
specialists, regulators and other professionals.
Building resilience against cyber-attacks means improving security
within organisations – with boards taking ownership. They must build
stronger prevention, detection and response capabilities, change staff
behaviour and embed cyber meaningfully into risk management
processes.
Cooperation with others is also vital. We must share intelligence and
information between ourselves, manage risk across supply chains, and
work with governments and regulators to ensure system-wide resilience.
Businesses must be able to discuss their experiences so that we can learn
from each other and thereby strengthen our immune system.
Technology clearly presents both challenges and opportunities for
our profession. In order to embrace these innovations, we need to think of
new ways of adding value.
If more functions are automated in the digital era, we must become
the experts in assuring that the data is secure and that the software is
operating properly. If there is more data available, we must improve what
we do by bringing fresh insights to customers, operations or strategy from
that data. If historical record keeps becoming more and more reliable, we
must be the profession that business turns to for help with planning for
the future with the risks clearly identified and understood. As climate
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change and resource scarcity become more serious, we should apply our
skills in managing and controlling financial data to that information.
The key is to be adaptable and flexible. Adaptable because we can’t
hope to defend our traditional ways of working, and flexible because we
can’t be sure what new business models will look like. Our profession is
grounded in business and the needs of management, investors and others,
and it’s shown remarkable adaptability and flexibility over many years to
stay abreast of those needs.
Over the coming months and years, ICAEW will be investing
heavily in the training of current and future generations of accountants, to
ensure that they have the knowledge, skills and expertise to respond to
these changes. We look forward to continuing our work with international
bodies, including CICPA, to nurture communities of professionals –
accountants and others – bringing individuals and organisations together
to help tackle some of the challenges that we face.
Thank you.
（本文转载链接：http://www.gdicpa.org.cn/Item/15168.aspx）
