01

国际学术交流

    2013年10月，国际会计师联合会（ 英文全称：International Federation of Accountants，简称：IFAC），作为世界最具权威、影响巨大、拥有250万会员的财务管理组织，在北京举办了IFAC的全球预备会议，邹志英老师应美国IMA全球总裁Jeffrey Thomson先生要求，代表他本人出席会议，并应会议主办方的要求，同几十位来自于欧美不同国家的与会代表分享了她亲自设计和组织实施的《内控和风险管理如何提升企业集团价值》的真实实战案例，经与会国外权威专家评议，认为“该案例已经达到了世界领先水平”。

    2014年10月，邹志英老师应邀到位于美国纽约的IFAC总部，同IFAC专家一起就（1）内控和风险管理在美国和中国的现状、发展趋势（2）管理会计在中国的最新发展，在美国企业中的地位（3）首席财务官在中美不同企业里承担的责任和被授予的权力（4）谁在为企业创造价值等话题进行了广泛深入的交流和探讨。

图1 邹志英老师和IFAC专家Vincent Tophoff和 Stathis Gould先生在IFAC纽约总部合影留念

02

国际专访

    邹志英老师在美期间，应约接受了IFAC主办的全球性电子通讯 GlobalKnowledge Gateway 总编EliR. Khazzam先生的专访，该杂志在近期就此次专访刊发了题为：Unleashingthe Power of Financial Professionals: An Interview with Christie Zou Zhiying 的特别报道。其中，应EliR.Khazzam先生要求，邹志英老师围绕自己的处女作——《玩转全面预算魔方》一书，回答了以下三个问题：

    01 是什么样的原因促使您创作完成了此本著作？您认为它可以带给读者哪些价值？

    02 您的这本著作是如何帮助CEO、CFO以及其它的财务管理者的？

    03 您的著作是如何融入全球经济背景和当今经济环境的？

原文采访链接如下：https://www.ifac.org/global-knowledge-gateway/performance-financial-management/discussion/unleashing-power-financial-prof

图2 邹志英老师和IFAC “GATEWAY”主编EliR. Khazzam在美国纽约的合影

玩转全面预算魔方特点

《玩转全面预算魔方》一书，全书共有五部分，六章组成。

对于此书的独特创新点，邹老师用“1，2，3，7”来概括：

“1”就是一套方法，即全面预算管理的十大核心步骤，形象直观地告诉读者，针对企业的各类资源和优势条件，如何高效地把每个环节连接在一起，形成闭环管理，最终通过企业战略—业务—财务—人力一体化的融合，以实现企业的战略目标；

“2”就是两种思想，即“珍珠链”体系和企业“战略、业务、财务、人力”一体化，“四位一体，融合发展”的思想，这也是《魔方》一书的最大看点和创新之处；

“3”就是三个真实的案例，即T集团、M集团和生活案例-购车，读者在实践中可以借鉴；

“7”是七种“解惑”，即如何在实践中走出全面预算认识的七大误区，具体来说：（1）财务部门如何牵头全面预算管理项目，如何在全面预算管理的五大环节中提出财务部门的价值主张，（2）如何体系化的制定企业年度部门规划，（3）如何科学、合理的配置财务部门人员，（4）如何将杜邦模型应用到企业实践中，（5）如何通过“管理驾驶舱”识别问题、解决问题、制定行动规划，（6）如何为管理者设置奖金与预算目标联动的机制，（7）如何将“雷达图”运用到预算中。此外，在书中还和广大读者分享了很多独创的图表、方式方法、工具模型和真实的实战案例，其目的就是为了形象直观，通俗易懂，便于读者学习。

采访原文

Unleashing the Power of FinancialProfessionals: An Interview with Christie Zou Zhiying
by EliR. Khazzam, Editor-in-Chief, IFAC GlobalKnowledge Gateway | March 23, 2015 |

I recently had the opportunity to interviewChristie Zou Zhiying, author of FunOverall Budget Cube (available only in Chinese) and founder of BeWinner Management Consulting Company (www.bjzyss.com). During her career, Ms. Zou has been aGlobal Board Member of the Institute of Management Accountants, a SeniorStrategic Financial Advisor, and Vice President of the International EconomicClub of China. She is also a distinguished professor at the Beijing NationalAccounting Institute. In our interview, she shares her thoughts on her newbook, a product of over 20 years of experience in the workplace.

1）What made you want to write a new book? What need did you see it filling?

There were three reasons why I wrote thisbook.

First, in the early years of myprofessional career, our finance people were always challenged by businessleaders. They complained that we always “counted the numbers” instead ofunderstanding and supporting their business growth. This created anexpectations gap and considerable pressure. Since then, I have been thinkingabout who creates value for the company and how it is created from ourfinancial perspective. This book presents what I believe is the valueproposition. Finance professionals should be able to tell the company where togo, how to avoid pitfalls, and where to enhance enterprise value.

Second, based on data in China, mostcompanies failed to implement the concept of total budgetmanagement due to various reasons, such as leadership problems, know-how problems,cultural problems, and execution problems. This book clarifies some majorpoints, namely how:

« The finance department leads the total budget project;

« To develop a systematic annual departmental plan;

« To allocate human resources effectively, and therationale for doing so;

« The DuPont model, which serves as a case study in thebook, can be applied to the practice ofenterprises;

« To identify and solve problems and make action plansthrough the use of a managementdashboard;

« To set up linkage mechanisms between bonuses and budgettargets; and a radar model is applied to budgeting.

Third, I have what I believe is a veryspecial working experience. In 2009, I joined a local start-up company when theglobal economic recession hit the China market. The company almost failed dueto an excessive shortage of funds. But we were able to turn around a very badsituation through implementing the total budget management concept. Instead offailing, the company grew its business from 40 million to 1.5 billion in RMB(in USD, $6.5 million to $250 million).

2）How do you feel this book can help CFOs, CEOs, and other financial managers or leaders?

For CEOs, adequate budgeting and planning continue to becritical to business success, customer value, and sustainable growth. Theactivities of budgeting, planning, and resource allocation continue to bedifficult to implement effectively and efficiently. This new book can solvethis challenge. It proposes a comprehensive, integrated approach to strategicplanning, annual budgeting, resource allocation, and performance management.This book will hopefully make CEOs love financial professionals.

For CFOs, how and what you say for total budgetmanagement determines whether your opinions will be heard or not. This bookshows how CFOs can use talent to produce something tangible for the CEO’sthoughts, in order to further achieve strategic objectives and fast businessgrowth.

For finance managers, this book provides the specificsteps, operational methods, tools, and templates to execute.

3）How does this book fit into the context of the global economy and today's economic environment?

I advise that financial managers shouldalways work like advisers to companies. They should tell the company where togo, how to avoid pitfalls, what management processes to excel at, how theorganization can learn and improve, what it needs to do to improve its top andbottom line, and where it should invest to increase revenue and production.

IFAC

    国际会计师联合会 (International Federation of Accountants -- IFAC)是一个全球性的会计专业组织，它通过加强各行业和全球经济发展来为公众利益服务。IFAC由129个国家和地区的172个成员组成，世界著名财务组织比如AICPA、ACCA、IMA、CIMA等都是IFAC的成员单位，代表着包括公共实践、教育、政府服务、产业、商业等约250万不同行业的会计专业人员。

     IFAC于1977年10月14日在德国慕尼黑成立，其前身是于1972年在澳大利亚悉尼召开的第10届国际会计师大会上成立的国际会计职业协调委员会。

    IFAC最高领导机构是代表大会和理事会。代表大会由其成员——各国会计师职业团体各出1人组成，代表大会与5年一次的会计师大会同时召开。理事会由来自15个不同国家的职业会计师团体的代表组成，理事会下设7个常设委员会。

    联合会的宗旨是以统一的标准发展和提高世界范围的会计专业水准，促进国际范围内的会计协同。其任务是决定国际会计师大会的主办国；保持与参加国际会计师大会的各国的联系；促进国际的地区机构的发展和信息的交流；参考和吸收各国提出的意见，扩大国际会计职业协调委员会的业务，并为改进业务提供咨询。

    中国注册会计师协会1997年5月8日正式成为国际会计师联合会成员。