one of the cv was emailed from a cga who was working in bdo in vancouver， canada for 5 years. according to his pay history his last paycheck including tax amounted to cad$5，000 per month； but he only asked for rmb5，000 for this job.
another candidate who graduated from macquarie university， australia with a master in professional accounting； he worked in nanjing， but would like to apply for a job in shanghai and wanted only rmb7，000. i told him that you could not survive in shanghai with such a little money. also it was a small fraction compared to what he had paid for his master course， living cost in australia and cpaa program. he said he just passed cpaa program and would like to gain industry experience to qualify as a cpaa. he knew that i would be his mentor.
i did not hire any of them， but recruited a local cicpa who was satisfied with rmb5，500. i knew that we would had unpaid them if i filled the role with any of them. and they would leave next day if they got a job next day.
後來我在想如果這兩個應試的人換了是我，我應該怎麼辦？其實我的學歷及經驗跟他們差不多也。 i realized that我的充值卡用得差不多了， 是時侯充值增值了。 當時感覺到會sox 404及有美國cpa證書的人不多， 但在美國上市的公司有增無減； 即萌發了考aicpa的念頭。
還沒考完就有就給找去面試了， 工資加得不多，但學以致用。 i am working for a nasdaq listed corporation now as expected. 3.5年前的面試經歷，就這樣給了我考aicpa及讀完mba的動力。
why現代會計人將面臨減值準備的可能？
1.各種洋證書扎堆中國， 落地開花
the following is the list of professional programs in china and their graduates each year. 200 acca members per year； 400 cga per years； 100 aca members per year； 100 hkicpa 50 cima？ 50 cpaa？
2.海龜跋山涉水回國建設，有增無減
china programs from big 4 and international accounting firms. bod and university of texas austin both have china programs for chinese accounting graduates. you will guarantee a job in bdo or one of the big 4 and working permits after obtaining your bachelor degree； but you are required to go back to work in mainland or hong kong office for a number of years. each big 4 also has their own china program to train chinese overseas and later return to home office， so called secondment or job rotation. you may see many malaysia working in ernst young in china offices； many hong kong managers from hong kong in kpmg； many americans in pwc. deloitte china is a pioneer in localization of practice and staffing.
3.全世界的人才天才駿才，蜂擁而來中國
overseas talents from hk，tw，singapore，malaysia，japan，america work in big 4 firms or mncs. they used to come into china with expatriate packages including high pay salary，housing allowance，re-location allowance for family members， return air-tickets and special holidays. now what？they still get jobs，but called “international hires”：get local package adjusted up a little big for hardship，homesick and travel allowance. in other words they are becoming flexible to accept a lower pay package；companies can hire someone else if you do not want to work。
看中華大地如此多嬌，人才遍地竟折腰
the increase in number of accounting professionals exceeds growth job opening despite china job market is booming led by gdp growth at 10% per annual，the value of accountants therefore is declining. your salary may not decrease but it is likely your boss will replace you with a fresh blood with similar education and experience with less pay. believe me most of bosses will do that.好些時侯我們經常聽到有些acca會員埋怨，現在要找每月賺rmb10，000以上的工作也很難， 五年前某acca會員月薪rmb35，000也很少的了…現真可謂 “滿城盡戴金證照”。
怎樣才能保持原狀不減值？
it is a matter of how to gain competitive advantage over others. honestly i do not know what others should do.
臨衍捕魚，不如退而結網
you know yourself better than anyone else and improve yourself；find a job fit into your education background， interest and career goals and objectives.好的工作經驗往往是你的最好的竟爭力。
keep up to date in technical skills and improve soft skills especially communications skills； also consider pursue further education if necessary. 好的工作經驗而沒有證書飛不高； 好的工作經驗加上好的學歷證書助你走得更遠。
you may argue that there are many cfo or ceo or fc who do not have accounting credentials， nevertheless also perform well and become successful business leaders. yes，true. but are you lucky enough to be like li jia cheng then？ and how many entrepreneurs out there like him？
there is a stereotyping about accountants：accounting people like to work with computers and numbers and are not good at dealing with other people and lack of teamwork spirit.
enlarge a social network and be ready to be your own boss or you may be able to fulfill higher hierarchical needs e.g. personnel friendship，belongings and respect.
be your own boss like most wenzhou people who are full of business sense？you will be facing business competition though.
不過人不一定總是要跟他人竟爭而生活， 盡力而為， 心安理得。錢少點輕鬆些把時間放在家人親人身上；那可能更是真誠快樂的會計人生。