李家强先生，GBM, SBS, PDSM, PMSM
首席执行官
香港特别行政区政府
添美道2号
添马舰，香港
邮寄: policyaddress_consultation@fso.政府.hk
2023年9月26日
亲爱的李先生:
2023年施政报告
The Chartered Institute of Management Accountants (CIMA) has a long-standing relationship with the Hong Kong, 内地及全球商界人士.
CIMA is a leading professional business and accounting organisation where our members meet the highest standards as business advisors and trusted decision makers. 我们欢迎有机会为香港政府《188bet亚洲真人体育下载网址》的发展作出贡献, 并提出一些我们认为有助香港经济成功发展的建议.
我们希望将提交的文件重点放在三个关键优先事项上:
加强经济;
人才; and
信任
加强香港经济
Our engagement with members in Hong Kong and around the world gives one common message: Business needs certainty.
We encourage Government to continue to develop policies which are designed to provide a stable business environment for Hong Kong companies. 具体来说，随着BEPS 2的全球引入.0, 以及对香港企业和家族办公室的潜在影响, providing certainty over the tax and regulatory landscape in Hong Kong over the next few years will be essential.
Other measures that could be considered include developing company and business investment related policies that have multi-year commitments so that business can plan, 和投资, 为了未来. 沟通和阐明政策意图, 行动和时间表也将使企业更好地携手合作
Government and enhance resilience in their strategy and operations to take account of these potential changes.
人才
The value of a professional qualification is significant and there is an important role for management accountants within a thriving Hong Kong. CIMA’s management education and training are well recognised as a global qualification for top business leaders, 在公共部门也是如此. Professionally qualified management accountants enhance business competitiveness through creating and sustaining value creation, 这样企业才能管理风险，为未来发展壮大. 香港是一个成熟的商业中心, 我们继续从会员那里听到对人才的高需求. Many have referenced their ongoing challenges with the recruitment and retention of individuals with skills and experience in leadership, 管理与财务. 技能和劳动力是强大经济不可或缺的组成部分.
我们鼓励政府落实《188bet亚洲真人体育下载》所公布的各项政策, and to focus on talent development initiatives which promote a prosperous work force for the long-term benefit of Hong Kong. 人才总是会被城市所吸引, 但至关重要的是，要有强烈的工作安全感和长期的职业前景.
We suggest that the Government consider the introduction of initiatives which are focused on skills and training to support the economy and future growth, 即:
提供熟练和专业的学徒和/或工作实习. 从我们在世界各地参与的经验来看, 确保任何计划都适合中小企业，这一点很重要. 获得CIMA资格的先决条件是获得、记录和证明实践经验. 这平衡了学术和现实生活经验，并增加了就业机会. CIMA offers our management accounting qualification under an Apprenticeship model in some jurisdictions (specifically, 英国), so that businesses can benefit from direct funding incentives to develop the skills which best support business, 以及长期的经济增长. 我们建议政府考虑类似的计划, 特别是金融服务和国际金融公司相关的职位.
鼓励终身学习 确保政策认识到对数字化学习日益增长的需求.
促进人才保留 通过培训为企业提供相关税收优惠.
专注于创造未来技能的文化， 包括管理会计、其他STEM科目、可持续发展和数字化转型. 关于STEM, we would like to share with you that CIMA are currently engaged with policy makers in the UK in relation to the future recognition of accountancy as a STEM subject given the growing use of technology within the accounting profession. 在美国，会计已经被认可为一门STEM学科, 和美国注册188bet亚洲真人体育下载都在积极寻求提高目前的认可度.
提高管理会计的认知度
香港的传统政策重点是审计和公共会计. 以前, we have highlighted the need for Government to consider business and finance skills to be of equal importance to audit and public accounting skills. We believe strengthening “in-house” finance teams will help to add value to business and will strengthen the Hong Kong and Mainland economy over the long term.
We would like to share some insights into measures the Government could take to address the current imbalance, and to recognise the significant role which management accountants in business will play in the years to come, 希望香港和大湾区繁荣发展.
香港政府对CIMA合格管理会计师的认可(即, 法定)将是向前迈出的重要一步. It would encourage a healthy balance between backward-looking corporate reporting of historical financial information and future-looking business value creation, 综合思考和可持续发展报告. 我们相信，管理会计技能最能满足投资者的长期需求.
We encourage Government to support the launch of full-time and part-time evening degree courses to further train professionally qualified management accountants. You may be interested to know that CIMA currently provides advanced training in collaboration with close to seventy universities across the Mainland.
信任
The certification of identification documents is a common task allocated to members of professions around the world. 管理会计师是公认的有能力和授权的人. Our members are recognised in statute and regulated by CIMA under anti-money laundering and counter finance terrorism provisions in other jurisdictions. 我们建议第4段.10.3 of the current AML/CFT guidance provision could be revised to read “other professional persons such as certified public accountant, 特许管理会计师、律师、公证员或特许秘书. A 特许管理会计师 would then refer to a person who is current full member of the Chartered Institute of Management Accountants.
Many 政府ernments are concerned with ensuring that companies and public policy is aligned with the global commitment to reduce carbon emissions and net zero strategies. 国际可持续发展标准将于2024年1月1日生效, we advocate that there should be a policy focus ensuring that Hong Kong is seen and truly acts as a champion of the future of corporate reporting and enhanced investor confidence. 香港的许多CIMA会员将帮助制定公司的ESG战略, 是否衡量绩效，并作为董事负责实施政策成果.
We would welcome the opportunity to discuss our suggestions from the management accounting community in Hong Kong as we all work together with Hong Kong Government to make Hong Kong a great place to work and live and make it relevant for the next century.
你的真诚,
Andrew Harding
秘书长
CIMA
斯蒂芬·沃尔什
椅子
CIMA香港特别行政区委员会