SMU 课程丨掌握会计技巧，助力职业生涯【双语阅读】

More PMETs are furthering their qualifications through programmes like Singapore Management University’s (SMU) Master of Professional Accounting (MPA). The programme, which is one of the most recognised graduate qualifications in accounting locally, also attracts professionals from non-accounting backgrounds who deal with financial data at work.

越来越多的专业会计师通过新加坡管理大学(SMU)的专业会计硕士(MPA)等课程继续深造。该课程是新加坡当地最受认可的会计专业毕业生资格之一，也吸引了那些在工作中需要处理财务数据的非会计背景专业人士来就读。

The MPA is accredited by 11 professional, regulatory and academic institutions in Singapore, Australia, the United Kingdom and the United States. MPA graduates who want to obtain Chartered Accountant (CA) or Certified Public Accountant (CPA) status and enrol in the professional qualifications offered by organisations like the Institute of Singapore Chartered Accountants (ISCA), the Institute of Chartered Accountants in England and Wales (ICAEW) and the Association of Chartered Certified Accountants (ACCA) will be granted exemptions on foundation modules. This will save them time on their journey to professional accountancy.

MPA获得了新加坡，澳大利亚，英国和美国的11个专业，监管和学术机构的认证。MPA毕业生想要获得特许会计师（CA）或注册会计师（CPA）身份，并注册新加坡特许会计师协会（ISCA），英格兰和威尔士特许会计师协会（ICAEW）、特许公认会计师公会（ACCA）等机构的专业资格时，将获得基础模块的免修。这将为他们的职业生涯节省大量时间。

Associate Professor Wang Jiwei, SMU’s programme director of the MPA programme, cites two other aspects of the degree that make it appealing to students besides the high level of professional recognition: A world-class faculty, and high graduate employability.

新加坡管理大学MPA课程主任、副教授王纪伟指出，除了专业认可度高以外，MPA学位还有两个吸引学生的地方：世界级的师资队伍和毕业生的高就业能力。

According to Prof Wang, in the past few years, more than 90 per cent of students find a job within three to four months, while 100 per cent of the students find employment in six months. The MPA programme also saw more than 90 per cent of the students securing an internship within the accounting and finance domain.

王教授表示，过去几年，90%以上的毕业生在3至4个月内找到了工作，而100%的学生在6个月内找到了工作，90%以上的学生获得会计和金融领域的实习机会。

新加坡管理大学MPA项目主任王纪伟教授

SMU adopts an interactive and project-based teaching pedagogy to engage the students in meaningful learning, says Prof Wang. He added: “One of our courses, Audit and Assurance, is taught by our industry partners from two of the Big Four accounting firms. Learning from them will be very insightful. On top of the technicalities of accounting, you get to pick up critical thinking and problem-solving skills, which will give you an edge in the workplace.”

王教授表示，新加坡管理大学采用互动和以项目为基础的教学方法，让学生参与有意义的学习。他补充称：“我们的一门课程——审计与认证——是由四大会计师事务所中的两家的合伙人讲授的。学生将从他们身上学到很多深刻的见地，除了会计的技术性之外，还能学到批判性思维和解决问题的技能，这将使学生们在工作中更具优势。”

MPA graduate Qu Rui, who enrolled in 2018 and completed her studies in May this year, agrees that being taught by a practising accounting professional was highly beneficial. “Our professor shared his rich working experience and core audit knowledge with us,” she said. “Despite having no experience before, this class gave me a concise but vivid understanding of auditing and assurance.” She also believes that the school activities and projects taught her how to communicate and compete, while a volunteering session improved her sense of social responsibility.

MPA毕业生Qu Rui于2018年入学，并于今年5月完成学业。“我们的教授和我们分享了他丰富的工作经验和核心审计知识，”她说。“虽然之前没有任何（会计）经验，但这门课让我对审计和认证有了一个简洁而生动的理解。”她还认为，学校的活动和项目教会了她如何沟通和竞争，而志愿者活动提高了她的社会责任感。

ADDING A SPECIALISED EDGE

增加独特的竞争力

While Ms Qu joined the MPA as a full-time student, Mr Shawn Chen chose the part-time route as he was busy with his legal career.

Mr Chen, a corporate lawyer specialising in corporate finance law, decided to carve time out of his schedule to enrol in the MPA, citing his desire to better serve his clients. “I felt that I often had gaps in my understanding when I spoke with bankers and auditors regarding the accounting, audit and financial aspects of a corporate finance transaction, and I wanted to fill these knowledge gaps,” he explained.

Qu Rui是一名全日制学生，而Shawn Chen则选择了非全日制授课（Part-time）课程，因为他正忙于自己的法律事业。他是一名专攻公司金融法的企业律师，他决定从自己的时间表中挤出时间，加入MPA，理由是希望更好地为客户服务。他解释说：“当我与银行家和审计人员就公司交易的会计、审计和财务方面的问题进行交谈时，我感到我的理解经常有差距，我想填补这些知识的空白。”

Two of Mr Chen’s then-colleagues, who practised tax and regulatory law, had graduated from SMU’s MPA and recommended the programme to him. While he was forewarned of the heavy time commitment needed, he found the deanery to be very supportive of part-time students. “They do their best to accommodate the different needs of part-time students who juggle work, family, studies and other matters,” he said.

Shawn当时的两位同事从事税务和监管法律工作，毕业于新加坡管理大学专业会计硕士课程 (MPA)，并向他推荐了该课程。他知道就读该课程需要投入大量的时间，但他发现课程管理团队非常支持非全日制学生。他说：“他们尽力满足非全日制学生的不同需求，这些学生要兼顾工作、家庭、学习和其他事情。”

MPA毕业生Shawn Chen和Qu Rui

Mr Chen enrolled in the MPA in 2017 and graduated in 2019. Currently the general counsel for Deloitte Southeast Asia, he said: “The MPA has given me the tools and the confidence to face different issues and challenges, and it ensures that I am well-informed and able to offer solutions that are legally sound, context-driven and commercially practicable for our leaders and staff.”

Shawn于2017年入读MPA，2019年毕业。目前担任德勤东南亚的法律总顾问的他说：“MPA给了我充足的技能和信心，去面对不同的问题和挑战,我对信息有灵敏的感知度，并能在合法的框架内为管理层和员工提供符合环境和商业利益的最佳解决方案。”

For Ms Qu, she feels that the MPA has given her essential technical knowledge and an extra edge that makes her stand out as a job seeker.

“Nowadays, the accounting profession is no longer just about having a degree certification; it is also about communication, analytical and leadership skills,” said Ms Qu, who will begin work as an associate at PricewaterhouseCoopers next month. “The MPA, through its curriculum and committee activities, has allowed me to be a more competitive candidate with both hard and soft skills.”

而对于Qu Rui来说，她觉得MPA给了她必要的技术知识和独特的竞争力，使她在求职者中脱颖而出。“如今，会计专业不再只是获得学位证书；它还涉及沟通，分析和领导能力，”她将于下个月在普华永道会计师事务所担任审计师。“MPA通过其课程和活动，使我兼具软硬技能，也更具竞争力。”

NEW DEMANDS, NEW OPPORTUNITIES

新的需求，新的机遇

In the era of big data, technology will be driving the transformation of the accounting ecosystem. Technologies such as AI, blockchain and cloud computing have a direct impact on the methods of accounting, and the tools and processes used in the accounting and finance domain.

在大数据时代，技术将推动会计生态系统的转型。人工智能、区块链和云计算等技术对会计方法、会计和金融领域使用的工具和流程有直接影响。

Some experts have predicted an expansion in roles for accounting professionals, who can look forward to new job opportunities and augmentation of existing roles. Freed from manual work such as bookkeeping, accountants of the future will have the freedom to take on strategic and analytical responsibilities, like managing IT projects, optimising resources, providing deep insights and even working alongside other units such as operations or sales to evaluate new opportunities for the business. Accounting positions requiring critical thinking, problem-solving and human interpretation will be more in demand than ever.

一些专家预测，会计专业人员的职位将会增加，他们可以期待新的工作机会和现有职位的增加。摆脱了手工记账等工作,未来的会计师会承担战略和分析责任的自由,像管理IT项目,优化资源,提供了深刻的见解,甚至业务或销售等其他单位一起工作来评估新的业务机会。会计职位需要批判性思维、解决问题和人性化的解释，这将比以往任何时候都更受欢迎。

To further enhance the skillsets of its MPA graduates, SMU is revamping its curriculum to include Data Modelling and Visualisation as one of the programme’s essential modules, and launching additional courses such as Blockchain in the New Economies. The school will also be introducing a Global Study Programme, where students will go for an overseas study trip to broaden their perspectives.

为了进一步提高MPA毕业生的技能，新加坡管理大学正在修改其课程，将数据建模和可视化作为该课程的基本模块之一，并在新经济体开设区块链等额外课程。该校还将推出一项全球学习计划，学生将前往海外学习，以开阔他们的视野。