周林教授
“亚洲世纪*”迈进第三个十年，我们同时面对百年未有之大变局。国际政经格局正在深度调整，全球治理体系亦进行全面变革，日新月异的科技发展不仅加速商业世界的转变，也为企业的运营方式带来了翻天覆地的变化。面对千载难逢的历史大机遇，虽然挑战重重，却是危中有机。这个时代给企业出了一份需要动脑筋的考卷，但也赋予企业领导和高管一展抱负的大好机会。为应对世界及亚洲区内的急速改变，高级财务人员更需要作好准备，既要具备发现问题的洞察力，也要拥有释疑解难的决断力和执行力。
二零零二年，香港中文大学和上海国家会计学院携手开办了全国最早的“高级财会人员专业会计学硕士”课程（EMPAcc），专门为那些已经具备一定的财务与会计理论和实务水平，但希望系统地学习现代财务与会计的最新理念和工具的企业高层财务与会计经理人员而量身定做的。课程重点培养学员将国际最新的经济、财务和会计理念运用到企业实践中的能力。在不到二十年的时间，经过教授、学员和校友的同心协力，砥砺前行下，EMPAcc已取得长足的发展，为国家培育优秀的高级财务管理人员。我们的学员和校友之中，有不少更已成为不同行业的中流砥柱，这是值得我们引以为傲的。
路漫漫其修远兮，吾将上下而求索。成功的路从来都不平坦，而且都是靠一步一脚印地走出来，在教授、学员和校友的结伴同行下，相信EMPAcc的路将会走得更远、更康庄！
* 註：亚洲世纪（百度百科）
As we enter the third decade of the “Asian Century*”, we face unprecedented times and enormous challenges that have never been encountered inthe last one hundred years. The international economic and political landscapeis undergoing profound adjustments, and the global governance system is intransformation. The pace of change in the business world is accelerating,fueled by technological disruptions that reshape the way businesses operate.
With challenges come opportunities. During these uncertain times, business leaders need to innovatein dealing with new challenges that arise. Leaders will have incredible opportunities to put their leadership skills into practice. Torespond to the rapid transformations in the world and Asia, senior financial managers need to be well prepared. Not only do they need the ability to identify problems, but also to demonstrate determination and execution insolving them.
Inaugurated in 2002, the Executive Master of Professional Accountancy (EMPAcc) programme -- the first of its kind in China -- is a joint effort of The Chinese University of Hong Kong and the Shanghai National Accounting Institute. EMPAcc is specially tailored for senior financial and accounting managers who have solid prerequisite knowledge in financial and accounting theories and hands-on experience, and are keen to update themselves on thestate-of-the-art concepts and tools used inmodern finance and accounting in asystematic learning format and environment.The programme curriculum focuses oncultivating students' ability to apply the latest international economic,financial and accounting theories to practice.In less than two decades, withthe concerted efforts of our faculty, students and alumni, EMPAcc has helped nurture a whole slew of top-notch senior finance managers for our country --many of whom are key business leaders in different sectors. This is somethingwe should be proud of.
The journey towards excellence is one filled with endlesschallenges, but it brings its own uniquerewards. Remember, the road to successis not a well-trodden highway, but atrail to be blazed. I believe our faculty,students and alumni together can help build a better future for all through EMPAcc.
* Note: Asian Century(Source: Wikipedia)
李扣庆
上海国家会计学院院长致辞（Message from the President of SNAI）
我们所处的时代为高级财务管理人员提供了丰富多彩的舞台，也给他们带来了诸多的无奈。有位资深校友与我分享他研究和参与金融实践的体验，他认为，从本质上说，金融活动可以区分为两类，一是套利，二是利用杠杆。金融市场是财务人员的运动场。能够发现多少套利机会、能够得心应手地用好多少杠杆，或许就可以被看成区分财务人员水平的重要标志之一。是能够合理合法地套利还是为利所套，是能用杠杆撬动、整合资源还是被整合，决定了卓越还是平庸。
人无远虑，必有近忧。对家、国、天下，莫不如此。从企业财务管理角度看，能否解除近忧远虑，关键在于是否能够拥有善于发现问题并具备较强执行力去解决问题的高级财务管理人才。2002年，上海国家会计学院与香港中文大学联手开创了中国大陆最早的专业会计硕士项目。十多年来，我们很高兴地看到这个项目正日渐成为培养优秀的高级财务管理人才的摇篮。这是一个拒绝平庸的项目，我们希望成就卓越，从而无愧于这个时代。
We live in an era when there are abundant opportunities as well as multiple challenges for senior financial executives. One senior alumnus of SNAI once shared with me his experience in studying and participating in financial practice. He said that, essentially, financial activities could be classified into two types, one is arbitrage and the other is leverage. Financial market is the sports ground for financial professionals. The ability to discover arbitrage opportunities and the adeptness in using leverage could be regarded as an important symbol to distinguish among financial professionals. That if one can rationally use arbitrage and leverage tools to mobilize resources, or that if one is to be trapped by interests and be merged by others can tell the difference between excellence and mediocrity.
As an old saying puts it, a man without distant care must have near sorrow. That holds true for a household, a nation and the world at large. From the perspective of corporate financial management, the key for dissolving both distant care and near sorrow lies in having senior level financial executives who are capable of discovering problems and also solving problems with strong executive power. In 2002, SNAI and CUHK jointly launched the first EMPAcc Program in mainland China. We are delighted to see that, over the ten years, this program has gradually turned into a cradle for bringing up excellent senior financial executives. We wish to strive for excellence together with the program participants so as to live up to the expectations of this era.
Prof. Kouqing Li
President
Shanghai National Accounting Institute
