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16th November, 2004

1st LEGCO REPORT TO THE HKICPA COUNCIL

BY THE HON. MANDY TAM

I. Preamble

This is my first report to the HKICPA Council since I was elected as the LegCo

representative for accountancy profession on 12th September 2004. According to the

Legislative Council Ordinance (Cap. 542), I assumed the office of Member of the

Legislative Council on 1st October 2004 and was sworn in at the first meeting of the

2004-05 legislative session on 6th October.

In the new session, apart from the House Committee and the Finance Committee,

which are constituted by all LegCo Members, I joined in 1 select committee and 4 policy

panels. They are :-

Public Accounts Committee;

Panel on Constitutional Affairs;

Panel on Economic Services;

Panel on Financial Affairs; and

Panel on Home Affairs.

II. Committees and Panels

1. Public Accounts Committee (PAC)

I was elected as Deputy Chairman of the PAC, at the House Committee meeting on

15th October, for a term of 4 years. The Chairman of PAC is Dr. Hon. Philip

WONG Yu-hong.

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There was no PAC meeting held since the beginning of the current session, awaiting

Report No.43 of the Director of Audit on the results of value for money audit to

be laid before the LegCo on 24th November. The next PAC meeting is now

scheduled on 26th November.

Tentative timetable of the PAC meetings and hearings is attached as Appendix 1.

2. Panel on Financial Affairs

The Panel has held 3 meetings and the relevant agenda were attached as Appendix 2.

The first meeting was held on 12th October, and Hon. Bernard CHAN and Hon.

Ronny TONG Ka-wah were elected as Chairman and Deputy Chairman,

respectively, for 2004-05 session. At the same meeting, I proposed that it was high

time for the Administration to conduct an overall review of Inland Revenue

Ordinance (IRO) (Cap. 112). Hence, I suggested that the Panel should discuss the

item within the current session. A copy of my letter to the Panel Chairman

expressing my suggestions was attached as Appendix 3.

At the Panel meeting on 1st November, the Financial Secretary (FS) the Hon.

Henry TANG gave briefing to Members on the revenue proposal for the

preparation of 2005-06 Budget. A summary of FS’s proposal was attached as

Appendix 4.

My concern is whether it is the right time to introduce the Goods and Services Tax

(GST) under current economic situation and atmosphere, although I agree with the

concept and principle of GST being a stable source of income to broaden the tax

base. The public, as well as the accountancy profession, also concerned about the

implication of the proposed Capital Gain Tax (CGT) and World-wide Tax (WWT)

which may discourage the foreign investors from operating their business in Hong

Kong. I will suggest the FS to abandon the idea of introducing CGT and WWT at

this moment.

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The Panel also studied on the work of the Hong Kong Monetary Authority and the

draft Citibank (Hong Kong) Limited (Merger) Bill (a private Member’s bill to be

introduced by Dr. Hon. David LI).

Another special meeting was held on 10th November. The Administration gave

briefing to Members on the proposed amendment to the Securities and Futures

Ordinance (Cap. 571) and on the Personalized Vehicle Registration Marks Scheme

to be contained in the Revenue Bill 2005.

The Securities and Futures (Amendment) Bill is expected to gazette in December or

in the first quarter of 2005. The purpose of the bill is in line with good corporate

governance practice and to improve the Securities and Futures Commission’s

(SFC) governance structure such that the Commission is led by a non-executive

chairman while the executive arm is headed by a chief executive officer. At the

meeting, I urge the Administration to consider that the proposed non-executive

chairman of SFC should be a full-time post while his appointment should be

transparent and should avoid the conflict of interest with the commercial sector in

order to maintain the confidence of Hong Kong’s stock market.

Meanwhile, the Estate Duty Review Consultation, conducted by the Financial

Services and the Treasury Bureau, had just been closed on 20th October. It is

expected that the Panel will further discuss the outcome of the consultation at

future meetings. A proposed list of future agenda items is attached as Appendix 5

for reference.

3. Panel on Economic Services

The Panel has held 2 meetings. Hon. James TIEN Pei-chun and Hon. Abraham

SHEK Lai-him were elected as Chairman and Deputy Chairman, respectively, for

2004-05 session, on 12th October.

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At the Panel meeting held on 25th October, Members studied the submission of

Hong Kong and China Gas Company Limited on planned use of natural gas as a

feedstock for production of Towngas and the amendment to the Air Transport

(Licensing of Air Services) Regulations. The Administration also gave briefing to

Members on the Heritage Tourism Development Project at the Central Police

Station Compound.

4. Panel on Constitutional Affairs

The Panel has held 2 meetings. Dr. Hon. LUI Ming-wah and Hon. Jasper TSANG

Yok-sing were elected as Chairman and Deputy Chairman of the Panel on 12th

October. Members of the Panel were keen to review on the constitutional

development after 2007.

At the Panel meeting on 18th October, Members argued on procedural matters

whether the Panel should put forward Dr. Hon. Fernando CHEUNG Chiu-hong’s

motion on urging the government to call a referendum to collect the views of the

Hong Kong people on the issue of universal suffrage for elections of 2007 and

2008. There was no conclusion and Members agreed to adjourn the meeting until

15th November.

5. Panel on Home Affairs

I was elected as Deputy Chairman of the 2004-05 session of the Panel on 12th

October. The Chairman of the Panel is Hon. Tommy CHEUNG Yu-yan. At

the first meeting, I proposed that the Panel should discuss on the following 3 items

in the future meetings.

(a) Being one of the co-signers of the “Hong Kong Core Value”, I suggested that

the Panel may discuss how the government and LegCo can do to help

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promote and safeguard core values, taking into account the observations and

recommendations of the latest Citizens Hearing Panel Report. (see

http://www.hkcorevalues.net )

(b) I invite the Administration to give briefing on the proposed Building

Management (Amendment) Bill after the Chief Secretary for Administration

(CS) the Hon. Donald TSANG announced the legislative programme at the

LegCo sitting on 13th October. In addition, section 28 of the Building

Management Ordinance (Cap. 344), which requires the Owners’

Incorporations purchase insurance on mandatory basis in respect of the

buildings and the common parts, as amended by the Building Management

(Amendment) Ordinance 2000, has not been enacted after it was passed by the

LegCo 4 years ago. I seek the Administration’s explanation on the reason

why the law could not be enacted and whether there was any legal or technical

problem to hold on the enactment..

(c) A major property management company had closed down in the previous year

causing financial losses to property owners concerned. I pointed out that at

present a property management company was only required to apply for

business registration to operate and property owners had little protection

under the existing regulatory system. I suggested that the Panel should

discuss with the Administration the need to regulate property management

companies by legislation.

The second meeting of the Panel was held on 9th November and Members studied

on the consultation paper entitled “Legislating against Racial Discrimination” and

the review of built heritage conservation policy.

6. The House Committee

The House Committee has held a total of 6 meetings. Hon. Miriam LAU Kin-yee

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and Hon. Fred LI Wah-ming were elected as Chairman and Deputy Chairman,

respectively, for 2004-05 session, on 6th October.

Elections of Members of the Public Accounts Committee and the Rules of

Procedures Committee were conducted at the Committee meeting on 15th October.

At the same meeting, Members agreed to form 2 subcommittees to handle (i)

Members’ remuneration and operating expenses reimbursement, and (ii) mechanism

for handling complaints and allegations concerning Members’ operating expenses

reimbursement claims. Members also agreed to further study the establishment of

protection retirement scheme for Members.

At the meeting on 29th October, the Committee conducted the election of

Members of the Legislative Council Commission as well as the nomination of

LegCo Members to governing bodies of educational institutions and advisory

bodies – they are (i) Disaster Relief Fund Advisory Committee; (ii) Po Leung Kuk

Advisory Board; (iii) Tung Wah Group of Hospitals Advisory Board; (iv) the

Council of The Chinese University of Hong Kong; (v) the Court of the University

of Hong Kong; and (vi) English School Foundation.

7. The Finance Committee

The Committee has held one and its first meeting of the current session on 6th

October. Hon. Emily LAU and Hon. CHAN Kam-lam were elected as Chairman

and Deputy Chairman of the Finance Committee., respectively, for 2004-05 session.

The second meeting of the Committee was originally scheduled on 5th November

but was subsequently cancelled as there was no item to be considered.

III. Bills Committees Joined

1. Bankruptcy (Amendment) Bill 2004

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This bill was gazetted on 8th October and was introduced to the LegCo on 13th

October. The Bills Committee has held its first meeting on 3rd November and I

was elected as Chairman of the Committee. The membership list is attached as

Appendix 6.

Miss Emma LAU, Deputy Secretary for Financial Services and the Treasury

(Financial Services), Mr. E.T. O’Connell, the Official Receiver, and other 4

Government Officials attended the first meeting and gave briefing on the Bill.

The main purpose of the Bill is to amend the Bankruptcy Ordinance (Cap. 6) to

empower the Official Receiver with the authority to appoint directly a private-sector

insolvency practitioner (PIP) to handle summary bankruptcy cases, without the

need for convening a creditors’ meeting which is time consuming and impracticable

given the large number of cases.

At the meeting, Members concerned about the service quality of PIPs, the

tendering procedures and the setting up of guideline to measure the living standard

of the person being bankrupted.

The Committee has agreed to invite the public to give views on the Bill. Deadline

for submission will be on 25th November. The meeting with deputations is now

scheduled on Wednesday, 15th December.

2. Companies (Amendment) Bill 2004

This bill was gazetted on 8th October and was introduced to the LegCo on 13th

October. The Bills Committee has held its first meeting on 8th November. Hon.

Audrey EU was elected as Chairman of the Bills Committee. The membership list

is attached as Appendix 7.

Miss Emma LAU, Deputy Secretary for Financial Services and the Treasury

(Financial Services), Mr. Paul F. Winkelmann, Chairman of the Financial

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Accounting Standards Committee of the HKICPA, Mr. Simon Riley, Technical

Director (Financial Reporting) of the HKICPA, and other 4 Government Officials

attended the first meeting and gave briefing on the Bill. The proposal in the Bill

will make the current company law more business-friendly and ensure that the

Companies Ordinance (Cap. 32) continues to provide Hong Kong with the

commercial legal infrastructure commensurate with its status as a major

international commercial centre. The bill amends the definition of “subsidiary”

for the purposes of group accounts is expected to constitute little or no compliance

burden on companies in general.

At the meeting, Members concerned whether there would be any loophole created

by the amendment bill in respect of the Inland Revenue Ordinance (Cap. 112) and

the Estate Duty Ordinance (Cap. 111). Members also asked the Administration to

clarify whether those subsidiary companies registered in Mainland and overseas, or

jointly owned by other overseas companies, are within the scope of the bill.

Another concern was the discretion for directors to apply the “true and fair view

override” provisions without more specific guidance and without the reference to

“special circumstances”. Some views urge the HKIPCA to formulate practical

guidelines on the application of the relevant provisions.

The Committee has agreed to invite the public to give views on the Bill. Deadline

for submission will be on 30th November. The meeting with deputations is now

scheduled on Thursday, 16th December.

IV. LegCo sittings and Motion Debates

There were a total of 6 sittings and 1 Chief Executive’s Question and Answer

Session. I rose to speak at Hon. CHAN Yuen-han’s motion on “Minimum wage,

maximum working hours” (13th October), Hon. Fred LI Wah-ming’s motion on

“Enacting a fair competition law” (20th October) and Hon. WONG Kwok-hing’s

motion on “Civil service policy”. My opinion on the minimum wage and

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maximum working hours had attracted a wide range of public interest. I don’t

agree on the proposal to legislate on maximum working hours with unique

standard as different professions have their respective norms on working times and

procedures. I suggest that the implementation of maximum working hours

should be in accordance with the different situations of different professions on

voluntary basis.

At the sitting on 13th October, the CS announced the statement on the

Administration’s 2004-05 legislative programme. There are a total of 36 bills to

be introduced to LegCo in the current legislative session in which 8 of them have

connections with the accountancy profession. They are :-

Bankruptcy (Amendment) Bill 2004;

Companies (Amendment) Bill 2004;

Companies (Amendment) Bill 2005;

Independent Investigation Board and Financial Reporting Review Panel Bill;

Inland Revenue (Amendment) Bill 2005;

Revenue Bill 2005;

Securities and Futures (Amendment) Bill 2004; and

Securities and Futures (Amendment) Bill 2005.

The CS reiterated that the Administration had pledge to safeguard Hong Kong’s

position as an international financial centre and the premier capital formation

centre of China. In this regard, we need to upgrade continuously the quality and

integrity of our financial markets to keep abreast with the best standards and

practices among the most developed economies.

The full programme list was attached as Appendix 8 for reference.

In early October, the Administration announced the appointment of Mr. Anthony

WU of Ernst and Young (EY) to succeed Dr. LEONG Chi-hong as the Chairman

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of the Hospital Authority (HA). At the Chief Executive’s Question and Answer

Session on 14th October, I asked the Chief Executive (CE) the Hon. TUNG

Chee-hwa (i) while Mr. WU is not a full-time chairman of HA so would his

personal business affect his management of the authority, and (ii) whether there is

any way to avoid the conflict of interest on Mr. WU’s personal business and the

authority?

Mr. TUNG said the past chairmen of HA did not work full-time and he believed

in Mr. WU’s experience in senior administration and his thorough understanding

of the authority’s financial situation. In response to my second question, Mr.

TUNG agreed that I raised a good question and he would look into the conflict of

interest issue. Soon later, the HA clarified that it has no business connections

with EY.

A list of LegCo motion debates was attached as Appendix 9.

V. Other Related Activities

Having assumed the office of LegCo representative, my first task is to build up the

working relationship with the HKICPA and other organizations in accountancy

profession. I also met with different bureau secretaries and senior government

officials to exchange views on various public policies.

On the other hand, the FS will deliver his next budget speech on 16th March 2005.

I, together with other 5 LegCo Members, will meet the FS on 19th November for

the purpose of budget consultation after he announced his revenue proposals at

the Financial Affairs Panel meeting on 1st November. It has been the usual

practice since 1995 for the FS to consult LegCo Members in the course of drawing

up the Budget. FS usually consulted Members on expenditure proposals in June

and on revenue proposals towards the last quarter of each year.

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In view of the FS’s revenue proposal attracting wide public concern and having

very close connections with the IRO review, I will meet Mr. Alan Lai, Permanent

Secretary (Treasury) of the Financial Services and the Treasury Bureau, on 12th

November to discuss the issues on technical and practical basis. I will also invite

other taxation experts in the profession to attend this meeting in order to push the

Administration to listen the views of the professional accountants.

Hon. Mandy TAM’s Office

9th November 2004

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Appendix 1

Public Accounts Committee (As at 27 October 2004)

TENTATIVE timetable for the Public Accounts Committee to consider the Director of

Audit’s Reports on the Accounts of the Government of the Hong Kong Special

Administrative Region for the year ended 31 March 2004 and on the results of value for

money audit (Report No. 43):

Stage

Date

(1) The Director of Audit presents his Reports to the President of the Legislative Council

29 Oct 2004 (Fri)

(2) The Clerk, PAC, on Chairman’s instruction, issues letter to the Director of Audit requesting the provision of executive briefs on the topics covered in the Director of Audit’s Report No. 43

5 Nov 2004 (Fri)

(3) Tabling of the Director of Audit’s Reports in the Council and presentation of the Reports and executive briefs to PAC members

24 Nov 2004 (Wed)

(4) Meeting of the PAC with the Director of Audit to discuss details of the public hearings, to consider topics for investigation, and to decide lead questions to be put to Controlling Officers

*26 Nov 2004 (Fri)

(5) Briefing sessions on the topics covered in the Director of Audit’s Report No. 43

29 (Mon), 30 (Tue) Nov & 1 (Wed) Dec 2004

(6) PAC meets to consider topics not recommended for investigation

2 Dec 2004 (Thur)

(7) PAC holds public hearings to receive evidence from Controlling Officers

※ 6 (Mon), ※ 8 (Wed), ※ 9 (Thur), ※ 10 (Fri) & ※ #13 (Mon) Dec 2004

(8) PAC meets to consider evidence taken at the public hearings

*7 (Tue), 9 (Thur), *14 (Tue), 16 (Thur) & *21 (Tue) Dec

2004

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(9) PAC meets to discuss the draft report

30 (Thur) Dec 2004, *4 (Tue), 6 (Thur), *11 (Tue), 13

(Thur), *18 (Tue), 20 (Thur), *25 (Tue),

27 (Thur) Jan, *1 (Tue) & 3 (Thur) Feb 2005

(10) PAC approves and signs the draft report

3 Feb 2005 (Thur)

(11) Report ready for printing

18 Feb 2005 (Fri)

(12) Tabling of PAC Report No. 43 in the Council 23 Feb 2005 (Wed)

Note: * These internal meetings will be held from 8:30 am to 10:30 am.

Conference room reserved from 9:00 am to 1:00 pm.

These internal meetings will be held from 10:45 am to 12:45 pm.

※ Unless specified, public hearings will start at 9:00 am and end at 1:00 pm.

# Reserved for second public hearing(s), if necessary.

G:\PAC\General\Tim43.doc

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Appendix 3

28th October 2004

Hon. Bernard Chan, JP

Chairman, LegCo Panel on Financial Affairs

Dear Bernard,

Review of Inland Revenue Ordinance (Cap. 112)

At the first panel meeting on 12th October 2004, I propose to discuss the

review of Inland Revenue Ordinance (IRO) during this legislative session. The

details are as follows :-

1. Penalty regime under section 82A

The penalty regime under section 82A gives the Inland Revenue Department (IRD)

too much discretion to impose additional tax. Although it is stated in section

82A(1) that the amount of additional tax should not exceed treble of the amount

of tax undercharged and IRD has also set out in its website its policy of how to

raise additional tax. Some parameters need to be set out in the IRO itself or as a

regulation made under the IRO. The level of additional tax should be linked to

the period of delay of payment of tax, the number of repeated offences and

presence of mitigating circumstances. A lot of appeals on additional tax have

been made to the Board of Review in the past and I believe this is a waste of the

Board's time (three professional members and a clerk have to sit for a hearing)

hearing in most cases frivolous amounts. If the IRD’s power could be fettered,

this will definitely waste the society’s resources.

2. Sections 61 & 61A

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Sections 61 and 61A give very convenient powers to the IRD to disregard / ignore

transactions which are artificial or carried out for the main purpose of reaping a tax

benefit. Transactions with commercial substance are ignored by the IRD simply

because of their very wide interpretation and application of these sections. These

sections are quite antiquated, rather we should try to legislate for specific

anti-avoidance provision. The general approach / policy towards anti avoidance or

overly aggressive tax planning, I believe, should be left for the court to decide.

3. Carrying back of tax losses

The current tax system only allows tax losses to be carried forward without any time

limit, but does not allow any carrying back of tax losses to prior years. As such,

there is no tax relief for companies/individuals, to enable them to obtain any tax

benefits/incentives when currently making tax losses, but having paid tax in

previous years when profits were made. Carrying back tax losses would allow

companies to claim tax refunds.

4. Double deduction of expenses for companies employing new staff members

In Hong Kong, there is no double deduction of expenses, such as staff wages.

However, in Singapore, the tax system allows deduction for tax purposes for certain

expenses incurred by Singapore companies with a view to encouraging the

development of certain industries. Accordingly, Hong Kong could adopt such an

approach by giving double deductions to companies employing new staff, for

example, school leavers or new starters, for the first two years’ operational expenses,

so as to encourage companies to take on more staff members (to create more job

opportunities) with lower costs.

5. Other technical suggestions

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(a) The IRD may consider to increase the penalty in order to enhance the correct

filing.

(b) It is suggested that the Commercial Building Allowance (CBA) and the

Industrial Building Allowance (IBA) should be computed on the cost of purchase

instead of the cost of construction, as the latter may be based on out-of-date data

and may not be easy to be evaluated.

(c) Sales of properties by non-residents may escape from tax net when they made

a short-term profit. In terms of fairness to all property transactions, the IRD

may request for the clearance on any sales of properties by non-residents and the

solicitor handling the sales on their behalf shall inform and seek IRD’s approval

prior to completion of the sales.

(d) The current practice requires the taxpayer to request for personal assessment

at the time of filing his tax return. It is suggested that the IRD convert the

process by allowing the tax being computed on personal assessment basis unless

the taxpayer chooses non-personal assessment.

I am very much grateful if certain arrangements to put the above-mentioned

issues into the outstanding list could be discussed at the next panel meeting. Thank

you.

Yours sincerely,

TAM Heung Man

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Appendix 4

2005-06 Budget Consultation Overall on Revenue 1. There are calls from different quarters of the community

urging the Government to decrease or abolish certain taxes, such as the duty on ultra low sulphur diesel (ULSD), estate duty, duty on alcoholic beverages, etc., and not to introduce any new taxes such as Goods and Services Tax (GST). But the Government has been facing a continual budget deficit, and there should be no delay in solving the fiscal problem.

2. How should the Government set priorities and balance these

different interests in society whilst maintaining a healthy financial situation? How should Hong Kong seek to improve the stability of its tax revenues by broadening its tax base?

Goods and Services Tax

3. More than 120 countries have introduced a GST. Hong

Kong is the only developed economy that does not have one. GST is broad-based and equitable, and is capable of yielding sizeable and steady revenue. The Government has set up an internal committee to conduct a detailed and comprehensive study on the implementation of a GST in Hong Kong. It will draw on the practical experience of other places and come up with a proposed GST framework suitable for Hong Kong and an implementation timetable as a basis for discussion.

4. If Government decides to broaden the tax base and provide

for a stable source of income through the introduction of a GST, should this new tax be as all embracing as possible? What exemptions, if necessary, should be contemplated? What should the proposed timeframe be for the introduction of this new tax? Should there be any relief/offset package upon its introduction?

Estate Duty

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5. Estate duty is estimated to bring $1.5 billion in revenue for

2004-05. The consultation on estate duty has just ended. Views received are divergent with some contending that estate duty is a tax on the rich and helps redistribute income between the rich and the poor, but many others advocating abolition given its susceptibility to abuse and inequitable nature; and the need to help Hong Kong develop into the premier asset management centre in the region. Should the Government consider abolishing this revenue? What should be the proposed timeframe?

Capital Gains Tax 6. Hong Kong has been practising a low tax regime. However,

there have been fiscal deficits for years, and most tax jurisdictions in the world have capital gains tax. Should the Government consider levying a capital gains tax to raise more revenue? What impact would a capital gains tax have on Hong Kong’s economy?

World-wide Tax 6. All major tax jurisdictions in the world adopt a

resident-based system. Should the Government consider changing the territorial-based tax principle? What impact would a world-wide tax have on Hong Kong’s economy?

Duty on Alcoholic Beverages 7. The Government is conducting a review on the duty on

alcoholic beverages. There are views in the community that the duty on alcoholic beverages should be abolished to facilitate tourism and Hong Kong’s development as a regional hub for wine products. On the other hand, the duty is commonly regarded as a tax on non-necessity item and generates stable recurrent revenue. It is estimated to bring $761 million in revenue for 2004-05. Should the Government modify this tax? If so, what should the direction and implementation timing be?

Green Taxes

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8. From the perspective of environmental protection and increasing revenue, should the Government consider imposing a tax on plastic bags? A tax on vehicle tyres?

Tunnel Tolls 9. Currently the toll fees of the Cross Harbour Tunnel in

Hunghom are generally lower than that of the other two cross-harbour tunnels, causing traffic congestion problems. Should the Government raise the tolls of the Cross Harbour Tunnel to mitigate the traffic congestion problem?

Financial Secretary’s Office November 2004

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Appendix 6

BANKRUPTCY (AMENDMENT) BILL 2004

MEMBERSHIP LIST

Hon. Mandy TAM (Chairman)

Hon. Albert HO Chun-yan

Dr. Hon. LUI Ming-wah, JP

Hon. Audrey EU Yuet-mee, SC, JP

Hon. CHAN Kam-lam, JP

Hon. Miriam LAU Kin-yee, GBS, JP

Hon. LI Kwok-ying, MH

Hon. Ronny TONG Ka-wah, SC

Hon. KWONG Chi-kin

(9 Members)

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Appendix 7

COMPANIES (AMENDMENT) BILL 2004

MEMBERSHIP LIST

Hon. Audrey EU Yuet-mee, SC, JP (Chairman)

Hon. Albert HO Chun-yan

Hon. LUI Ming-wah, JP

Hon. SIN Chung-kai, JP

Hon. CHAN Kam-lam, JP

Hon. Miriam LAU Kin-yee, GBS, JP

Hon. Abraham SHEK Lai-him, JP

Hon. WONG Ting-kwong, BBS

Hon. Ronny TONG Ka-wah, SC

Hon. CHIM Pui-chung

Hon. Mandy TAM

(11 Members)

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2004 年 10 月 13 日立法會會議席上

譚香文議員就「最低工資、最高工時」議案辯論的發言稿

主席女士：

我想從整體經濟發展，以及社會公平的角度，分析最低

工資的問題。

簡單而言，經濟有著週期性變化的規率，當外圍經濟蓬

勃，香港出口增加時，貨幣供應便會增加，因而產生通貨膨

脹，減低香港的競爭力，出口因而回順。

但當外圍經濟不景，出口減少時，貨幣供應便會減少，

因而產生通縮，提高香港的競爭力，再帶動出口回升。

事實上，政府在任何情況下，都不應該作出任何干預市

場的手段，來穩定任何一個主要經濟環節的價格水平。

現時零售市場、資本市場和商營勞動市䁖，基本上已作

出了上述的通縮調節，但地產市場，因為政府的平穩樓市措

施，並沒有走完整個調節過程。

在地產價格沒有完全調整，而其他環節的價格，相對已

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作出調整的情況下，我們社會整體的財富分配便會被扭曲，

為香港帶來更嚴重的貧富懸殊問題。

我認同現時有需要訂立最低工資，以協助現時未能分享

經濟成果的低收入勞工階層。這樣一方面鼓勵他們繼續留在

工作崗位，另一方面略為減輕財富分配扭曲的不公平現象。

主席女士，全世界有超過 80 個國家，其中包括英、美等

發達和具競爭力的經濟體系，都經已實施最低工資制度。從

某些國家推行最低工資制度的實例經驗，我認為政府不應該

在沒有客觀分析下，一口否定最低工資。

主席女士，我想繼續討論最高工時的問題。

最高工時的話題，其實沒有階層之分，無論你是藍領的

基層勞工，抑或是白領的專業人仕，都要面對工作時間越來

越長的煩惱。

我們會經常聽到「資源增值」這個名辭；應用在勞動層

面上，亦即是叫個別打工仔增加生產力，還要在減薪裁員的

陰影下，若不是要你加快手腳，提昇工作效率，就是要求你

延長工作時間。

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即使對於專業界別來說，以我服務的會計界為例，不少

年輕會計師，都正面對工作時間過長之苦，甚至被逼在填報

工作時間記錄時，刻意將工作時數報少，以免被指工作效率

偏低。

如果情況持續下去，在惡性循環之下，僱員在面對巨大

工作壓力和疲乏的狀態下，必然無法長期維持高效率和高生

產力，最終只會事倍功半，得不償失。

因此，我十分支持規定最高的工作時數，以確保僱員享

有充足休息時間。

至於鄭家富議員提出的修訂議案，我認為以立法手段規

管工作時數的做法，在現時的環境下，並不容易為標準工時

訂出合適界線，實施單一標準，更可能欠缺彈性，對不同行

業帶來不便。

我較為傾向考慮按行業區分，以制訂最高工時，以便在

確立制度的時候，可以更靈活地反映個別行業的實際情況和

需要。

至於實行方面，我認為政府有責任帶頭推動實踐最高工

時，並積極鼓勵餘暇進修，從社會整體的角度而言，這樣有

- 25 -

助提昇社會人均的知識水平和競爭力，對香港的經濟的長遠

發展有著積極和正面的作用。

主席女士，本人謹此陳辭，支持原議案。

- 26 -

2004 年 10 月 20 日立法會會議席上

譚香文議員就「制訂公平競爭法例」議案辯論的發言稿

主席女士：

今日的議案內容，其中有涉及私人屋苑管理上的問題，

因此我想先申報利益，我是星河明居業主會主席。

事實上，現時全港百多間管理公司之間的競爭十分激

烈，再加上政府推動私人大廈業主成立業主立案法團，於是

很多業主在關注自身權益的大前題下，都加強了對管理公司

服務質素的監督。

而管理公司方面，為免大廈法團和業主的不滿意，可以

根據《建築物管理條例》及公契的條款，將管理公司解僱，

管理公司都會想盡法寶，提昇服務質素，甚至有些樓盤的電

視廣告中，有所謂「五星級」，甚至是「六星級」大廈管理

服務。

但是「羊毛出自羊身上」，由管理公司所提供，看來是方

便業主和住客的服務，都需要成本維持，於是順理成章，將

成本轉嫁到管理費上。

- 27 -

強逼業主在管理費中，支付用不　服務的收費，這種做

法當然不可取，亦十分不公平，但原來政府也是這「一條龍」

服務概念的支持者。

政府在今年初一份《樓宇管理及維修諮詢文件》中，曾

建議由管理公司為業主提供「一站式」服務，匯聚法律、管

理、測量、建築等方面的專才，為屋苑解決修葺上的問題，

美其名是增加效率，但實際上破壞了一貫以來，以公開投標

外判服務的做法，剝奪了業主的選擇權，有違公平競爭的原

則。

雖然上述的諮詢經已完結，政府方面亦未見有最終的結

論，但我希望政府制訂任何政策，都不應該違背公平競爭的

原則，不應該帶頭製造壟斷的營商環境。

至於湯家驊議員的修正案，單單檢討競爭政策諮詢委員

會的功能及成效，我認為根本沒有可能確保香港有一個更公

平的營商環境。在美國或歐盟所制訂的公平競爭法，包括設

立具有廣泛調查權力，監察市場是否存在壟斷情況的執法機

關，可以對任何違返公平競爭，觸犯法例的行為，向法院提

出控訴。

反觀香港的競爭政策諮詢委員會，其作為一個諮詢組

- 28 -

織，根本上就是先天不足。它不單止沒有法例作為後盾，功

能上遠遠比不上其他有調查和執法權力的平等機會委員

會，以及個人資料（私穩）專員公署等機構，而且在過去多

年來，亦見不到委員會有任何具體建議，令香港的營商環境

更為公平和開放，委員會每年的工作報告，就有如一次又一

次重申官方立場，只不過用來應付來自市民、中小企和立法

會議員的批評和壓力，象徵意義大於實際。

主席女士，如果有人說香港引入公平競爭法，會導致過

份規管，在營商方面增加不穩定因素，打擊投資意欲，我認

為這些都是自欺欺人的想法。

現時全球有超過 80 個國家，包括作為全球「經濟火車頭」

的美國，以至中國內地，經已有公平競爭的法例，但無人會

相信，做生意的人，會因為中國及美國有公平競爭法，而影

響他們的投資意欲。

消委會早於 1994 年，發表過針對本地超級市場發展的調

查報告；但可惜在這十年之間，不少中小型超市，陸續抵受

不住兩大超市「割喉式」不公平減價競爭，因而相續結業。

到現在只剩下兩大超市，當他們都說自己的貨品是最低

價時，有沒有想過消費者其實沒有太大的選擇性，因為除了

- 29 -

經營者以外，無人會知道有沒有共同合議訂價的情況發生，

不知不覺之間，形成了壟斷的局面，除非你有龐大的資本，

否則根本難以再有新的競爭者加入，長遠而言，並不見得對

消費者有任何的利益。

主席女士，香港社會看似是一個十分開放自由競爭的社

會，但市場壟斷的趨勢，正在不同行業和服務之間蔓延，如

果我們仍然對制訂公平競爭法的問題按兵不動，固步自封的

話，到時受損害的，除了是星斗市民外，對香港的投資環境，

亦會產生負面影響。

主席女士，本人謹此陳辭，支持李華明議員的原議案，

及梁耀忠議員的修正案。

- 30 -

2004 年 10 月 27 日立法會會議席上

譚香文議員就「公務員政策」議案辯論的發言稿

主席女士：

相信沒有人會懷疑一個穩定的公務員體制，對特區政府

以至整體社會的重要性，亦沒有人會反對政府審慎理財的原

則。今日本會動議討論「公務員政策」，多位同事都提出修

正案，反映出公務員問題，是一個備受關注的議題，有同事

以勞工權益的角度去看問題，又有同事提出公務員政策應該

平衡社會的利益，善用公帑和提昇效率。

回望五年前，當時社會正經歷前所未有來自金融風暴的

沖擊，政府面對龐大財政赤字壓力，於是當局利用了當時的

形勢和時機，以「改革」之名，作「瘦身」之實，一方面從

薪酬方面　手，除了兩次向本會提出極具爭議的公務員減薪

法例以外，同時又不斷將個別職系部門公司化，推出公務員

自願性退休計劃，聘請合約制員工，外判專業性的工序和服

務等，實行多管齊下，目標只不過藉縮減人手編制，避免公

務員系統過份膨脹，以控制和減低營運開支；從多個角度來

看，政府的所謂公務員改革，基本用意只不過是「慳錢」兩

個字。

- 31 -

我認為如果好像政府的思維邏輯，藉縮減人手編制，以

達至節流，紓緩財赤的目的，又或者將公務員政策純粹等同

勞工問題，而不是從整體層面考慮，既不能夠反映出問題的

核心所在，又不能夠真正解決問題。

主席女士，監察公帑有效使用，監督政府審慎理財，是

立法會議員的職責所在，而審計署署長每年向本會提交的報

告書中，所採用的「衡工量值式審計工作」原則，正是審計

政府部門在使用公帑履行職務時，在節省、效率和效益三方

面，均達到符合經濟效用的目的，確保來自納稅人的金錢，

以及寶貴的人力資源獲得充份善用。

我必須指出，從經濟效益角度理解政府部門公司化，有

其積極的一面，亦有助打破以往公務員所謂「鐵飯碗」，「做

又三十六，唔做又三十六」的心態，並且透過自負盈虧的經

營模式，刺激部門員工的生產力，令部門所提供的服務，更

切合社會及市場的需要，做到我剛才提及的節省、效率及效

益的原則；但與此同時，在推行任何公務員體制上的改革，

都需要充份諮詢公務員及公眾，令任何的改動，符合整體公

眾的利益。

我留意到原議案及各項修訂議案，似乎大家雖然有不同

的取向，但大家都認同穩定公務員信心和士氣的重要性，因

- 32 -

為穩定公務員信心和士氣，的確對維持政府有效運作，以及

緩和社會氣氛十分重要。

希望各位還記得五年前，當時政府發表《公務員體制改

革》諮詢文件，之後的兩個月內，公務員曾經組織多次大規

模遊行和集會，其中幾次行動針對部門公司化的問題。以往

公務員本　政治中立的角色，從來不會公開挑戰和反對政府

政策，但當時公務員的集體行動，不單止引起社會的極大迴

響，亦同時反映出公務員對職業前景的不安和焦慮。

我認為政府應該時刻緊記多次推行政策過急，例如五年

前的公務員改革，以至去年的「廿三條」立法，所惹起社會

強烈反彈的教訓，以後再調整政策時，應予充份的諮詢和討

論，在考慮審慎理財之餘，同時應該加強政策釐訂的透明

度，使最終的做法，得到公務員和公眾的認同，符合社會大

眾的利益。

主席女士，最後我想提出一點想法，就是無論公務員政

策往那一個方向走，都不應忽略對政府組織科層架構和管理

運作的檢討。

社會上對政府的科層管理文化和官僚作風，有十分深刻

的體會，就以我自己親身處理過星河明居一些公共設施交還

- 33 -

政府管理的個案，其中涉及幾個部門，以及不同層次的官

員，大家各施其職，又欠缺系統性的溝通，往往令到事件的

處理，變得十分緩慢，既不具效率，又不寧活。

又例如幾年前審計署報告中曾經批評，食環署的前線清

潔服務員工，其對上有多達十幾層的管理人員，科層太多直

接影響從上而下對前線員工工作效率和表現的監督，若果其

中出現「偷懶」，或者失職等情況，除了難以即時察覺外，

更容易造成捫上騙下的現象。

因此，即使將部門公司化，或者從調節人手編制的策略，

但忽略改善部門的組織和管理，未必能夠做到善用公帑和提

昇公務員效率的目的。所以我期望政府不會因為現時經濟好

轉，財赤壓力減低之時，便輕易放鬆對公務員體制改革的動

力和意志，希望政府能夠從宏觀的眼光，制訂配合社會長遠

需要的公務員政策。

主席女士，本人謹此陳辭。

- 34 -

2004 年 11 月 17 日立法會會議席上

譚香文議員就「對施政報告的期望」議案辯論的發言稿

主席女士：

現在距離董先生發表下年度施政報告　日子，仲有不足

兩個月，即使今日本會通過楊森議員　議案，相信各位都會

心中有數，董先生肯定唔會全盤接納各位同事　意見；但我

只希望董先生在宣讀施政報告時，可以認真回應一下今日各

位在議事堂上講述　訴求。

其中一件最近在社會上產生極大爭議　事件，莫過於由

民間至到議會，都繼續有聲音要求「○七 /○八普選」，如果

政府一早接納市民　意見，董先生唔只喺偏聽保皇黨　說

話，就唔會再有壓力，甚至最近有鼓吹「公投」　意見。

主席女士，我作為泛民主派　議員，有人批評我與其他

兩位同事，因為對「公投」持保留意見，所以指我哋在爭取

「○七 /○八普選」上轉　。我想特別指出，將「公投」及爭

取「○七 /○八普選」兩者之間畫上等號，只是一種過份膚淺

　邏輯推論。

其實今年 9 月 12 日　立法會選舉，經已喺一次變相　「公

- 35 -

投」，當日有超過 150 萬選民出來投票，其中有達六成投票

者，將手上　選票投俾支持「○七 /○八普選」　泛民主派參

選名單，因此董先生應該心知肚明，香港絕大部份市民對爭

取「○七 /○八普選」　睇法。

其實除咗再搞一次「公投」以外，要爭取「○七 /○八普

選」仲有其他方法，而且現行國內　法律基礎上，又唔係完

全冇方法修改人大的決定，所以董先生冇盡力為香港人爭取

民主政制，只會為社會製造更多爭議，一日冇普選，一日都

冇可能達至和諧穩定。

另一件我想董先生留意　事，喺希望政府能夠開展對《稅

務條例》　全面檢討。

主席女士，香港作為一個國際金融同商貿中心，香港有

好多涉及財經金融，以及營商方面　法例及準則，都需要與

其他發達經濟體系，同主要貿易伙伴　同類準則接軌。

過去二十年來，歐美等國　稅制及會計準則，都經已隨

著經濟發展趨勢，配合社會同市場　需要而不斷改善同革

新；再加上香港與內地　經貿關係，日益緊密及頻繁，我哋

現行　《稅務條例》經已有超過二十年未有全面檢討過，相

信上次檢討時，內地　文化大革命先剛剛完結，內地市場仲

- 36 -

未進行改革開放。

會計業界對《稅務條例》中，存在唔少過時　條文，同

古老　法規都感到厭倦，好多同業都贊成我推動全面檢討

《稅務條例》，佢哋提出對法例檢討　三項原則前題：就是

確切性 (certainty)、一致性 (consistency)、簡單性 (simplicity)。

香港　簡單稅制，締造咗致勝　營商環境，相信冇人會

懷疑；而至於《稅務條例》需要確切性同一致性，係因為現

行法例中，唔少條文　運作同施行，都係毋寧兩可，需要稅

務局局長運用酌情解釋，於是形成稅務局有過大　權力，加

上稅務局未有仿效英、美等國　稅務當局，公開「評稅手冊」

(Tax Assessor ’s Manuel)，可以喺公平同公正　環境下，俾納

稅人得知評稅準則，令納稅人信賴稅務局評稅　一致性。

所以我好希望董先生喺明年一月　施政報告中，能夠聽

取我哋　意見後，妥善回應議員同社會大眾　訴求。

主席女士，本人謹此陳辭，支持動議。

- 37 -

2004 年 10 月 28 日

香港華人會計師公會午餐例會上

譚香文議員的發言稿

「對在立法會未來 4 年的抱負及承諾」

香港華人會計師公會會長陳樹堅先生，

副會長陳道銘先生，

義務秘書劉繼興先生，

各位在座的會計師同業，

各位來賓：

我感到十分榮幸，在就任新一屆立法會議員之後，隨

即獲得陳樹堅會長的邀請，來到香港華人會計師公會的午餐

例會上，向各位同業講講我對未來 4 年在立法會工作的抱負

及承諾。

上任之後，我分別與多個業界組織會面，大家都關注

我以泛民主派名義參選，會否在立法會內只關注政治議題？

對於這個問題，我可以確切地向大家保證，我會堅守在參選

時候的承諾，不會加入任何黨派，以獨立議員身份在立法會

內反映業界的聲音；在重大的問題上，我會留心聆聽業界的

意見，然後才作出決定，維護業界的利益，並且致力提高會

計專業在市民心目中的形象。

- 38 -

我雖然與泛民主派的其餘 24 位立法會議員有緊密的

聯繫，但沒有政黨的包袱，讓我有更大的空間與中央政府和

工商界進行溝通對話。此外，民主派人仕通常以為專業界別

都是保守的一群，我亦可以從中作為橋樑，以理性和實事求

事的角度，游說他們了解我們業界的看法，甚至支持我們的

取向。

另一方面，我亦是本年中 294 名聯署發起「維護香港

核心價值」的其中一位發起人，因此我在參選期間，都以「

維護核心價值，堅守專業精神」為口號；我相信「法治、民

主、言論自由、多元包容」，是香港成功發展的基石，所以

我會本　維護這些核心價值的前提下，促進地方與中央、政

府與立法會、功能組別與直選議員間的溝通。

而對於業界內，我過去在不同工作崗位都有一定的經

驗，可以全面客觀地收集在不同行業及崗位工作會計師的意

見，協助整個會計界的溝通。我特別關心界別內普遍工時長

的現象，和初出道會計師的問題，以及提高會計專業的形象

。

在目前香港的經濟環境下，年青會計師與其他年青專

業人仕一樣，都要面對　工時長、競爭大、保障少的困難；

- 39 -

雖然近期香港經濟復甦的步伐正在加快，但我相信年青會計

師所面對的困難，也難以一下子得到改善，所以我會鼓勵僱

主在困難時期，注重優秀人才和珍惜人力資源。

兩星期前，立法會剛辯論過「最低工資和最高工時」

的議題，我曾經在發言中，提及到我在參選期間所聽到一些

年青會計師的心聲，指出他們不單止工作時間過長，甚至被

逼在填報工作時間記錄時，刻意將工作時數報少，以免被指

工作效率偏低的情況。

我認為如果情況持續下去，在惡性循環之下，僱員在

面對巨大工作壓力和疲乏的狀態下，必然無法長期維持高工

作效率和高生產力，最終只會事倍功半，得不償失。

事後有業界人仕留意到我的講話，以為我支持為「最

高工時」立法，所以我想藉今日的機會向各位同業澄清：我

並不同意「一刀切」的概念討論最高工時的問題，因為不同

行業之間有自己獨特的運作模式，所以不能夠一概而論。

同樣，會計界也有工作繁忙和非繁忙的季節，會計師

在繁忙的月份，經常要面對在指定限期前完成工作，所以經

常出現超時工作亦不足為奇，但為權衡輕重，僱主亦可考慮

在非繁忙的月份，向僱員提供額外假期作為補償，令工作壓

- 40 -

力巨大的年青會計師，有真正休息的機會。我深信「最高工

時」的構思，必須要配合行業內的規律，才可以順理成章，

因此我所支持的，正是行業之間以自願的方式，達至推動「

最高工時」的理念，而並非帶局限性，又不寧活的「一刀切

」立法。

除了每逢星期三出席立法會例會以外，我在立法會所

參與的委員會，主要包括財經事務、經濟、政制、民政事務

、以及政府帳目委員會，其中我在政府帳目委員會及民政事

務委員會都擔任副主席的職務。

長久以來，會計界在立法會中的代表，都在政府帳目

委員會中擔當積極的角色，負起監督政府審慎理財的責任，

促使公共開支，在節省、效率和效益三方面，均達到符合經

濟效益的目的，確保來自納稅人的金錢，以及寶貴的人力資

源獲得充份善用；我亦會秉承過去幾位前輩的工作，在立法

會內繼續發揮我們的專業所長。

此外，我亦正準備向立法會財經事務委員會提出要求

，討論全面檢討現行《稅務條例》的流弊及不合時宜之處，

希望利用未來四年的任期，推動稅制的改革，務求使香港的

稅制，能夠配合香港作為金融中心的角色，與時並進，以免

落後於其他發達經濟體系的稅制發展，影響香港的競爭力。

- 41 -

另一方面，立法會的主要職責，當然就是審議和制訂

法例。立法會每年都要審議三四十條，甚至更多的法例草案

，會計界作為香港社會重要的一員，當然有不少會觸及業界

運作及未來發展的新法例。對於任何重要的改動，我相信政

府都會在聽取和詳細考慮業界意見後，才會將影響業界的法

案，提交立法會審議。

兩星期之前，政務司司長曾蔭權向立法會提交 2004

至 05 年度政府立法議程，提出在今個立法年度內，將會向

立法會提交 36 條法案，其中與業界相關的法案共有 9 條，

佔新法案的四份之一，因此我未來一年在參與審議新法例方

面的工作，將會相當繁忙。

政府為不斷提昇香港作為國際金融中心的質素和穩

健性，以及緊貼其他發達國家所採用的完善標準和做法，將

會向立法會提交《2005 年證　及期貨（修訂）條例草案》，

以 及 《 獨 立 調 查 局 及 財 務 匯 報 檢 討 委 員 會 條 例 草 案 》（

Independent Investigation Board and Financial Reporting Review Panel

Bill），我相信這兩條法案，會是來年大家最為關注的部份。

面對繁重和影響深遠的立法工作，我十分需要各位同

業的支持，以及不斷聆聽你們的意見，務求使我在立法會內

- 42 -

的工作，能夠力臻完美；我會嘗試組織不同崗位的會計專業

人仕，在多方面提供意見，使我在立法會內所反映的，都是

務實和有代表性的意見。

面向業界，我承諾會：

推動檢討會計專業各方面的工作，包括教育、培訓、專

業資格審訂、專業操守監管、執業審核、工時過長等問

題；

定期向同業報告立法會的工作，並就重要的議題，主動

收集同業的意見；

向特區政府，以至中央政府，適當反映會計專業的意見

；

在保持會計專業形象的前題下，檢討「執業審核」的運

作，以減輕中小型會計師樓的工作量；

爭取提高中小型會計師樓在國內執業的機會，以及加強

與國內同業的交流；

爭取立法監管非會計專業人仕從事審計工作，以及維持

業界的自我監管。

最後，我承諾各位我會以問責的態度，讓各位繼續監

察我的工作，如果各位同業有任何意見，我亦十分樂意隨時

相約與各位面談交流；希望在不久的將來，會再有機會蒞臨

- 43 -

貴會的活動，與各位交換意見。

多謝各位。

- 44 -

2004 年 11 月 18 日香港嶺南大學講座

譚香文議員的發言稿

「投身會計行業所面對的挑戰」

嶺南大學會計系主任陳冠雄教授，

各位在座的會計系講師、導師，

各位同學：

我感到十分榮幸，在就任新一屆立法會議員之後，隨

即獲得嶺南大學會計系的邀請，讓我有機會與各位會面；我

以下的講稿發言不會大長，我想可以有充裕的時間，讓各位

同學有機會與我直接對話，任何問題及話題都無任歡迎，希

望使各位同學更加了解會計業界，甚至是我以會計界代表的

身份，在議會中的工作。

今日我想與各位分享的話題，是「投身會計行業所面

對的挑戰」。相信大家都理解，會計專業是其中一個競爭最

大的專業，與法律專業一樣，會計師除了好似在座各位同學

，由本地大學培訓出來以外，還有其他靠自修或在職培訓，

報考本地或外地各項會計專業考試的其他人仕，因此我希望

各位同學能夠明白，單憑一個大學學位，並不足以保證你們

日後可以一帆風順。

- 45 -

雖然如此，但從外圍市場及社會經濟角度來看，香港

的現時的經濟狀況，已開始從衰退中走出谷底，再加上俗稱

CEPA 的「與內地更緊密經貿協定」進一步落實，以及內地

不少民企陸續來港上市，因此會計業行頭所需求的人手，在

未來幾年都會有增無減。

首先，香港的年青會計師需要有心理準備，將來會有

越來越多機會接解內地，甚至要往返或留駐內地工作，而內

地對於香港會計人才的需要，亦十分殷切。

隨着內地經濟不斷發展，向全世界開放，內地不少企

業都十分喜歡來港招聘人才，會計師是其中一個吃香的專業

，在內地企業的眼光中，由於香港集中西交匯文化，香港的

專業人才較內地人才更具國際視野，招攬香港的人才，有利

國內公司部署開托國際市場。

另外，各位同學在剛起步的初期，千萬不要對進入內

地工作抱過份的期望，尤其你們要面對和接受內地的機構和

管理文化，薪酬待遇和工作環境，都不能夠與香港的環境相

提並論。

鑑於內地與香港之間的經濟融合，香港的會計專業不

斷進軍內地，將會是未來的大趨勢。在可預見的未來一兩年

- 46 -

，有很多內地民企正陸續計劃來港上市集資，上市前需要安

排和處理一系列的審計工作，以符合本地上市的要求，而主

要安排公司上市的幾間本地大型會計師事務所，都需要大量

處理審計方面的會計師，可能會出現人手短缺的情況，亦是

各位在坐同學未來可以把握的新機遇。

另一方面，在目前香港的經濟環境下，年青會計師與

其他年青專業人仕一樣，都要面對　工時長、競爭大、保障

少的困難；雖然近期香港經濟復甦的步伐正在加快，但我相

信年青會計師所面對的困難，也難以一下子得到改善，所以

我在參選立法會的時候，我在政綱中經已強調鼓勵僱主在困

難時期，注重優秀人才和珍惜人力資源。

上月初，立法會剛辯論過「最低工資和最高工時」的

議題，我曾經在發言中，提及到我在參選期間所聽到一些年

青會計師的心聲，指出他們不單止工作時間過長，甚至被逼

在填報工作時間記錄時，刻意將工作時數報少，以免被指工

作效率偏低的情況。

我認為如果情況持續下去，在惡性循環之下，僱員在

面對巨大工作壓力和疲乏的狀態下，必然無法長期維持高工

作效率和高生產力，最終只會事倍功半，得不償失。

- 47 -

至於有關「最高工時」的立法建議，我並不同意以「

一刀切」的概念，討論最高工時的問題，因為不同行業之間

有自己獨特的運作模式，所以不能夠一概而論。

同樣，會計界也有工作繁忙和非繁忙的季節，會計師

在繁忙的月份，經常要面對在指定限期前完成工作，所以經

常出現超時工作亦不足為奇，但為權衡輕重，僱主亦可考慮

在非繁忙的月份，向僱員提供額外假期作為補償，令工作壓

力巨大的年青會計師，有真正休息的機會。

我深信「最高工時」的構思，必須要配合行業內的規

律，才可以順理成章，因此我所支持的，正是行業之間以自

願的方式，達至推動「最高工時」的理念，而並非帶局限性

，又不寧活的「一刀切」立法。

所謂「長江後浪推前浪」，各位同學只要努力上進，

在坐當中可能有未來各大會計師樓的主管合伙人，或者是會

計師公會要員；我一向都關注會計界後輩所面對的困難，希

望利用自己擔任立法會議員的角色，講出現時年青會計師所

關注的問題，然後嘗試作出改善，亦很樂意與各位分享我的

經驗，所以我希望利用餘下的時間，與各位閒談對話，各位

可以隨便提出問題…