1 Attachment(s)
ผลกระทบของนักบัญชีในเออีซี
“วิชาชีพบัญชี” ถือเป็นหนึ่งในสาขาที่จะเปิดเสรีในอันดับต้น ๆ ภายหลังการเปิดประชาคมเศรษฐกิจอาเซียนในปี 58 ซึ่งหากเปิดเสรีทางสาขาวิชาชีพแล้ว ต่อไปจะทำให้ตลาดอาชีพต่าง ๆ เกิดการไหลเวียนเคลื่อนย้ายกันอย่างเสรีใน 10 ประเทศ ทำให้หลาย ๆอาชีพต่างตื่นตัวตั้งรับมือกับผลกระทบที่จะเกิดขึ้น จะมีทั้งผลดีและผลเสีย แต่ถ้ามีการตั้งรับมือก่อน เชื่อว่าน้ำหนักจะไปทางผลดีมากกว่า
ที่ผ่านมาทาง “สภาวิชาชีพบัญชี ในพระบรมราชูปถัมภ์” ซึ่งเป็นหน่วยงานหลักที่ดูแลนักบัญชีทั่วประเทศ ได้ตื่นตัวในผลกระทบที่จะเกิดขึ้น จึงได้ตั้ง “คณะอนุกรรมการการศึกษาและติดตามผลกระทบของเออีซีต่อวิชาชีพบัญชี” เพื่อนำผลการศึกษาที่ได้แจ้งเตือนให้นักบัญชีของไทยได้ตั้งรับมือปรับตัว “ดร.ษิรินุช นิ่มตระกูล” อาจารย์ประจำคณะบัญชี มหาวิทยาลัยหอการค้าไทย หนึ่งในทีมวิชาการของคณะอนุกรรมการฯ ระบุถึงการเตรียมความพร้อมในการเปิดเออีซีของวิชาชีพบัญชี ในรายการ “เศรษฐกิจติดจอ” ทางช่องเดลินิวส์ ในวันที่ 8 พ.ย ว่า วิชาชีพบัญชี ถือเป็นวิชาชีพที่มีความสำคัญกับทุกองค์กรธุรกิจ เป็นเสมือนหลังบ้าน ที่คอยสนับสนุนทุกแผนกในองค์กรให้ก้าวไปอย่างมั่นคง ซึ่งความสามารถของนักบัญชีไทยในปัจจุบันไม่แพ้ชาติใดแน่นอน โดยมีหน่วยงานสภาวิชาชีพบัญชีฯ เป็นผู้ดูแล และมาตรฐานบัญชีของไทยทุกประเภทได้มาตรฐานสากล และมีการปรับเปลี่ยนให้สอดคล้อง และมีการอบรมนักบัญชีไทยอย่างต่อเนื่อง
Attachment 811
แต่ปัญหาของนักบัญชีไทยคือ “ภาษาอังกฤษ” เพราะนักบัญชีไทยใช้แต่ภาษาไทย เช่น มาตรฐานการรายงานทางการเงิน (ไอเอฟอาร์เอส) ของไทย ยังใช้ภาษาไทย จึงทำให้ไทยมีคู่แข่งสำคัญจาก 10 ประเทศในอาเซียน ในเรื่องนักบัญชี คือ สิงคโปร์ และมาเลเซีย แม้เศรษฐกิจไทยจะไม่ได้ด้อยไปกว่าทั้ง 2 ประเทศ แต่เขาใช้ภาษาอังกฤษ จึงทำให้เป็นคู่แข่งที่สำคัญของไทยหากมีการเปิดเออีซี
“ตอนนี้สิ่งที่ต้องจับตาคือ เมื่อเปิดเออีซีแล้ว โอกาสนักบัญชีของทั้ง 10 ประเทศ จะเป็นการเปิดโอกาสการไหลเข้า หรือไหลออกมากกว่ากัน ซึ่งตนมองว่า ในช่วงแรกอาจมีการไหลเข้ามากกว่าไหลออก เพราะความได้เปรียบในเรื่องภาษา โดยเฉพาะในประเทศสิงคโปร์ และมาเลเซีย จะมีการมาตั้งขยายสาขาในไทยมากขึ้น เพราะฉะนั้นตอนนี้ บริษัทบัญชีขนาดใหญ่ของไทยจะไม่ค่อยน่าห่วง แต่บริษัทบัญชี ขนาดกลางที่ทำบัญชีให้กับผู้ประกอบการเอสเอ็มอี มีความน่าเป็นห่วงมากกว่า จึงต้องเร่งปรับตัว และฝึกฝนคือ ภาษาอังกฤษ สำคัญที่สุด รองลงมาคือ กฎหมายของประเทศต่าง ๆ ที่เกี่ยวข้องกับบัญชี ส่วนเรื่องอื่น ๆ เช่น โปรแกรมเรื่องบัญชี ทางสภาวิชาชีพบัญชีฯ ได้มีการช่วยเหลือ โดยการทำโปรแกรมฟรีให้แล้ว”
ส่วนวิธีที่นักบัญชีต่างชาติจะเข้าดำเนินการกันคือ ติดตามนักลงทุนประเทศของเขาที่จะเข้ามาลงทุนในประเทศอื่น เช่น นักลงทุนมาเลเซียจะเข้ามาลงทุนในไทย นักบัญชีของมาเลเซียบางครั้งก็จะติดตามมาด้วย ซึ่งหากนักบัญชีไทยเตรียมความพร้อม โดยเฉพาะในเรื่องภาษา ก็จะเป็นโอกาสในการดำเนินธุรกิจร่วมกันได้ ยิ่งในประเทศที่ไทยยังมีความพร้อมมากกว่า เช่น กัมพูชา พม่า ลาว เวียดนาม อินโดนีเซีย ยิ่งเป็นโอกาสที่นักบัญชีไทยสามารถเข้าไปขยายช่องทางการดำเนินอาชีพได้ เพราะเรื่องวิชาชีพบัญชีไม่ต้องมีการปรับตัวมากหากมีความพร้อมในเรื่องภาษา เนื่องจากมาตรฐานบัญชีของไทยทุกประเภทเป็นมาตรฐานเดียวกับสากล ชนิดที่ว่า แปลจากภาษาอังกฤษเป็นภาษาไทยตัวต่อตัวเลยทีเดียว
อย่างไรก็ตามในปัจจุบันสถาบันการศึกษาต่าง ๆ ก็ได้เห็นถึงความสำคัญในประเด็นนี้ โดยมีหลักสูตรทั้งภาคภาษาอังกฤษ (อินเตอร์) ส่วนหลักสูตรไทยก็จะให้ความสำคัญในเรื่องภาษาอังกฤษมากขึ้น ซึ่งตัวนักศึกษาเองก็ได้เห็นถึงความสำคัญในเรื่องภาษามากขึ้น เพราะจากประสบการณ์ต่าง ๆ ที่รุ่นพี่ หรือตัวเขาเองประสบคือ บริษัทบัญชีใหญ่ ๆ สิ่งแรกที่ให้ความสำคัญคือ เรื่องภาษาอังกฤษ จะมีการสัมภาษณ์เป็นภาษาอังกฤษก่อนเลย
นอกจากนี้จุดเด่นที่สำคัญของไทยคือ เรื่องจรรยาบรรณในวิชาชีพ ซึ่งตรงจุดนี้สภาวิชาชีพบัญชีให้ความสำคัญอย่างมาก และขณะนี้ทางมหาวิทยาลัยต่าง ๆ ที่สอนบัญชีก็ให้ความสำคัญเน้นส่งเสริมในวิชาการเรียนในนักศึกษาทุกคนปลูกฝังในเรื่องจรรยาบรรณ ความโปร่งใส ยุติธรรม ไม่ให้มองเรื่องผลประโยชน์มากกว่าคุณธรรม ซึ่งตรงจุดนี้ จะช่วยลดปัญหาการทุจริตคอร์รัปชั่นได้ และการตรวจสอบนักบัญชีไทยก็จะมีสภาวิชาชีพบัญชีฯ เป็นผู้คอยตรวจสอบอยู่แล้ว ซึ่งปัจจุบันก็จะมีการร้องเรียนเข้ามา หากพบว่านักบัญชีรายไหนทำงบการเงินบริษัทส่อไปในทางไม่ถูกต้อง ทางสภาวิชาชีพบัญชีจะมีบทลงโทษ ไล่ตั้งแต่เบา จนถึงหนัก เช่น ตักเตือน ระงับใบอนุญาตชั่วคราว จนถึงถอนใบอนุญาตถาวร
ต้องยอมรับว่า “วิชาชีพบัญชีของไทย” ตื่นตัวในการเปิดเออีซีอย่างใกล้ชิดทีเดียว จะเห็นได้ว่าธุรกิจสาขานี้ เรื่องเงื่อนไขกฎเกณฑ์ต่าง ๆ ไทยมีความพร้อมแล้ว เหลือแต่ตัวนักบัญชีไทยเองเท่านั้นที่ต้องเร่งเสริมอาวุธในเรื่องภาษา เชื่อว่าหากยิ่งพร้อมในเรื่องนี้เท่าไร นักบัญชีไทยไปไกลระดับโลกแน่นอน.
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