- ^0 W! | t; e公仔箱論壇勿成只拚經濟的行屍走肉os.tvboxnow.com6 ^' }$ ^+ {2 ?( f) S$ m
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新聞自由：劉進圖被襲，《明報》7月2日版頭的變動……這些反映什麼？若有人仍口口聲聲以個別事件來解釋，就儼如一個社區頻頻有人爆竊，但你去報警時警察只以「無拉到人」或「日日都有爆竊㗎啦」來敷衍你。os.tvboxnow.com9 H* B/ h. G% g
! m- n( r0 ~ Btvb now,tvbnow,bttvb香港有意無意間，被轉型了，變成一個大學校長都不認識的香港。不要再說要融合，要包容，要顧全大局，連保持自己既有生活方式、做事的規矩，持守核心價值的能力都沒有，哪有資格談什麼發展？仍是那個老邏輯，有人希望香港只是一個不談政治的「經濟城市」！17年過去了，香港還是被某些領袖如此反智地定位，實在感到鬱結。2 ~8 T5 b, r6 w1 z$ i* w% r
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普選大家可能沒有共識，但我們成長的香港是有自由、講規矩、跟程序的，應該沒有人反對。如果當權者可以扼殺市民自由，破壞做事規矩，繞過既定程序，這將成為一個極權的制度，屆時我們就被迫生存在極權社會。 : l) u, w' f% s( yos.tvboxnow.com & Y/ ?& y' @' w1 I4 hos.tvboxnow.com極權社會的烏雲來勢洶洶，若你還不認為是馬丁路德金形容的「重大事件」，當大家面對不公義時過分沉默，只會讓自己的道德內涵和價值追求被掏空，讓自己變成一具只拚經濟的行屍走肉而已。看着這個每天有人極具系統地和密集地「指鹿為馬」的香港，今天我們若選擇沉默，便是愧對自己、愧對社會、愧對下一代。 ) h' A2 d9 ^0 b1 R8 y* V+ S$ b' j: W6 k8 {2 B' ]* e
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本文作者為三十會部分理事：李律仁、梁百行、陳昭容、王兼揚、鄭志明、張亮、魏華星、劉培榮、莊綺雯、龔耀輝、陳玉峰、劉詠芝、何建威、梁淑儀作者: felicity2010 時間: 2014-7-9 10:41 PM
本帖最後由 felicity2010 於 2014-7-9 11:12 PM 編輯 5 T8 Q4 n- V: M* ~- w ' i" E5 v, G# ?os.tvboxnow.com四大會計師行反佔中聲明 FT評論斥誤解法治 7 _& R4 x; j; O; [6 l$ m7 Ntvb now,tvbnow,bttvb; ]. h2 I! ~. l- ~ TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。' M2 l& L/ H* }# q
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日前，四大會計師行事務所香港分支在報章刊登聯合聲明，反對「佔領中環」行動，斥佔中有損香港，中國駐英國大使劉曉明昨天撰文嘉許；但英國《金融時報》一篇評論批評，四大曲解「法治」一詞的真義，又質問他日若四大在中國遇上官司，希望由大陸還是香港的法院來審判。 + U4 }0 v% S2 q8 ~TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 3 F3 U% Q& d& ]8 h! Y0 Ktvb now,tvbnow,bttvb《金融時報》編輯及專欄作家Michael Skapinker撰文〈四大香港分部誤解法治〉（The Hong Kong arms of the Big Four have got the rule of law wrong），指四大似乎分不清「法治」（rule of law）及「依法治國」（rule by law）的分別。 * j( D/ C1 y, l, ~" tTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 & L& s9 V7 G6 Q" O公仔箱論壇Skapinker指出，四大在聲明中強調香港是「法治社會」、要求市民「奉公守法」的同時，隻字未提香港現時的立法及司法制度；Skapinker認為，四大應肯定香港市民享有集會及和平示威的自由，並支持司法獨立。os.tvboxnow.com5 m6 C7 z7 ^( `0 H4 f
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Skapinker形容，四大或已接受中國將進一步控制香港的事實，希望取悅中共；Skapinker指，這種策略只在雙方相安無事時才湊效。去年，英國藥廠葛蘭素史克在中國陷入官司糾紛；Skapinker質疑，若他日四大陷入類似處境，會選擇面對中國法院還是香港法院的審判。公仔箱論壇6 d' y& [! k: S
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雖然遭英國時事評論員狠批，但四大的聲明卻獲中方認可：中國駐英國大使劉曉明日前投書《金融時報》，指佔領中環行動「威脅採取街頭政治，企圖搞亂香港」，特別提到四大會計師樓所發的聲明，指四大的聲明「反映了理性的聲音」。 3 l$ u1 Y. V; i0 {* V公仔箱論壇 # d" f5 {! O) O/ n" V+ ^ $ a0 O/ ~( `* o5 i; g; S; v1 s4 STVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 . [$ h" e$ l4 v6 O+ Z3 eThe Hong Kong arms of the Big Fourhave got the rule of law wrong 9 P5 ?8 ?9 C0 M. w* J: yos.tvboxnow.com公仔箱論壇' n) x8 d v; T2 y' a2 Z" k- b3 c
) q1 B2 {7 {, ?& b. v2 Y7 _$ x公仔箱論壇By Michael Skapinker / F/ v* W( u7 D. g V. ?" \% M公仔箱論壇Who would PwC, Deloitte, EY and KPMG prefer to appear before – China’s judges or Hong Kong’s?TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。, ]. C! y8 D! k/ O( r
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) @' @% s' b) ]The Hong Kong arms of the Big Four accountants, in their recent advertisement, attacked the pro-democracy Occupy Central movement, saying it could have a “negative and long-lasting impact on the rule of law”. / v% \. M( k) C: x& e公仔箱論壇 1 k- f/ K; ]( R& n5 z) ^TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。Lord Patten, the last British governor of Hong Kong,also expressed his fears about what was happening to the rule of law. In his view, it was not pro-democracy campaigners who threatened it but Beijing, with its recent “white paper”, which said that Hong Kong’s judges should be“patriotic”. , b( p; U) F3 j2 ~( j5 d公仔箱論壇 ! S) t% \: z$ ztvb now,tvbnow,bttvb“Judges under the rule of law are independent and there shouldn’t be any question of them being instructed or pressed to subordinate their views of due process and what is legal to some other political considerations,” Lord Patten said.$ m7 p8 F* @0 Z/ {. u5 _
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Clearly, the Hong Kong arms of PwC, Deloitte,EY and KPMG – which received support from China’s ambassador to the UK – and Lord Patten don’t mean the same thing by the “rule of law”. What does it mean? 2 u& A" s/ A" M, `& H9 h公仔箱論壇* R; g0 P* o* T6 z! z4 H& h
The most commonly-cited authority is AV Dicey in his Introduction to the Study of the Law of the Constitution, first published in 1885. To Dicey, the rule of law meant, first, “the absolute supremacy or predominance of regular law as opposed to the influence of arbitrary power”. It meant everyone should be equal before the law, including the government.TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。2 }0 i9 Y5 l, H" t$ O
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“The ‘rule of law’ . . . excludes the idea of any exemption of officials or others from the duty of obedience to the law which governs other citizens,” Dicey wrote. . x6 A( q, S& D' x9 E, L4 yTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 " ]4 ], [. B+ \9 ~ Q公仔箱論壇The rule of law, in this sense, supports Lord Patten’s insistence that Hong Kong judges should be independent of any pressure from China’s government. It has little to do with the Big Four’s worry,expressed in their advertisement, that Occupy Central might disrupt “key large transactions and commercial activities”.公仔箱論壇6 s1 K; i3 I' ?! J5 h! l
$ s" E. g/ e; J r* z+ l公仔箱論壇The accountants appear to be confusing the “rule of law” with “rule by law”, which, in the words of Jothie Rajah, of the American Bar Foundation, is “state-serving law”. The “rule of law” ensures the equal treatment of all; “rule by law” ensures orderly running of society under government control.% b R/ T8 ~/ G. R
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Some might object that this formulation of the rule of law is western and excessively individualistic – but it is widely admired around the world. When I praised Dicey’s version of the rule of law in a speech to a conference of the Law Society of England and Wales this week,attended by lawyers from countries, among others, in eastern Europe, Africa and Asia, the only dissent I heard was that an American might have added the separation of powers. 1 n, \5 y6 x: _( ], O Qos.tvboxnow.com公仔箱論壇% r" Q& _2 x9 t: H# E5 y$ w; j
I don’t believe anyone, given a choice, would prefer to live in a society where you can be jailed or have your property confiscated on the say-so of an official rather than through due process of law.& x, N: q( u# b t
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Concurrent with the rule of law is citizens’ right to protest over and discuss how they are governed, as Hong Kong’s people have been doing in their debate about how to elect their chief executive.公仔箱論壇' O+ ~/ o4 i O8 F" N5 O
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The Hong Kong Big Four have every right to be alarmed if people plan to invade premises and disrupt business. That is a crime in any society. But if that were their concern, they should have combined it with a recognition that people do have the right to protest peacefully, as tens of thousands did in Hong Kong last week.1 f; b& Q2 g, G
2 @; h4 A/ { l5 rtvb now,tvbnow,bttvbThey should also have supported the independence of the judiciary as a cornerstone of citizens’ and companies’ security. But while they talked about a “law-based society” and called on people to “follow the law”, they had nothing to say, in their advertisement,about how law is made and judged. " O3 ]9 V4 M; a; \2 g8 a7 Oos.tvboxnow.com & ^ T$ R& A5 S1 {9 D3 p1 Jtvb now,tvbnow,bttvbIt may be that they have accepted that China plans to exert greater control and that they would like to retain Beijing’s favour.; K0 j( o& h. ~* m0 [& R% ]
3 {& Z# s( U0 l9 UThere are businesses in other parts of the world that make the same deal, that accept the protection of a government’s strong arm in return for the chance to make money without disturbance.+ A& @: W' C* } O
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That is fine when things go well. Businesses need to think how they would fare if they did not. In China, GlaxoSmithKline officials have been accused of corruption. Hong Kong business leaders who wish Lord Patten and the democracy campaigners would pipe down should ask themselves this: if something similar happened to them, who would they prefer to appear before – China’s judges or Hong Kong’s?6 f( z U# `" J1 ~8 a; w* K
7 j; R2 u4 P# b/ iThe political left in America loves to complain that companies play an outsized role in politics, especially in the wake of Supreme Court rulings that confirm corporations have a right to engage in political speech. But if you want to visit a place that has a real problem with politically active corporations, you'll have to hop on a plane to Hong Kong. - F9 \+ P$ f D' g2 Otvb now,tvbnow,bttvb . W! _& U4 e) f! YTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。Some local companies have grown increasingly vocal in recent weeks in opposing pro-democracy activists. The Occupy Central movement—a respectable group, unlike those who camped out in Lower Manhattan a few years ago—is promising to bring gridlock to Hong Kong's central business district if Beijing doesn't follow through on its pledge to allow genuine democracy in the territory by 2017. E- M, \- i' xtvb now,tvbnow,bttvb % z. a" k" `& K d& Z6 n( xtvb now,tvbnow,bttvbMany businesses are concerned about the risks and costs of business disruption if parts of Hong Kong come to a standstill.The Hong Kong offices of the Big Four accounting firms late last month took out an ad in several local newspapers warning that the protests would"shake" international confidence in the territory and could send foreign investors fleeing. 0 a' O- `6 U+ x" p: [TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 + R3 I& y$ q- ^1 C* j) itvb now,tvbnow,bttvbHSBCHSBA.LN -1.80% earlier this week issued a research report downgrading its view of Hong Kong stocks, citing the political instability and potential for "souring" relations between Hong Kong and Beijing that would arise from Occupy Central protests. After a public uproar, the bank partly backtracked by revising its report to list several other factors supposedly justifying such a downgrade.TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。% k+ k/ y9 E7 Z
) l. S$ N* x; M) C公仔箱論壇The companies err badly on the merits. If it's allowed to continue, the territory's slide into Beijing-lite authoritarianism, with the loss of rule-of-law and concomitant rising public discontent, will be far worse for business than the temporary disruptions of a public protest. But in most political systems, including Hong Kong's (for now anyway), being wrong is not a crime. & X; {, q, a1 D1 ~os.tvboxnow.com公仔箱論壇/ r A" z: `5 O* N7 i
The real problem is that Hong Kong law affords these companies an outsized role in the electoral system itself if they want one. Thirty-five of the 70 members in the territory's legislature, which will ultimately vote on any democratic-reform proposal, are elected from so-called functional constituencies, or industry-and other special-interest groups. Companies themselves are electors in many of these constituencies. : p2 S( ~% M8 f7 N9 Z/ | . w+ S0 T/ p; ^9 ]6 F/ I5 cFor example, the finance and insurance industries each get their own representative in the Legislative Council,elected by companies. Only 124 companies are registered to vote in the finance constituency, which encompasses banks; only 129 companies vote in the insurance constituency. Because HSBC and its subsidiary Hang Seng0011.HK -0.16% Bank engage in both banking and insurance activities, each gets one vote in each constituency. 2 f5 }5 ^9 X% a3 l/ y7 {os.tvboxnow.com公仔箱論壇9 e) I6 y" p5 Q: l
At first the situation appears better with respect to the accounting firms. Only individual human beings who are certified public accountants are eligible to vote in the functional constituency for accountancy, and some 25,000 electors are registered to do so. That makes accountancy one of the most "democratic" functional constituencies,alongside education and health services. Even so, accountancy electors get two votes for Legislative Council since they are also eligible to vote in their geographical constituencies. - e, U4 ~4 @- {/ M6 f! v$ \$ z" M" A公仔箱論壇os.tvboxnow.com. M. P9 N6 q* v3 X9 W
Yet the Big Four have a back door path into functional-constituency voting, if they ever want to take advantage of it. One functional constituency, for general business, represents members of the Hong Kong General Chamber of Commerce. KPMG, EY, and Deloitte Touche Tohmatsu already are members and PwC could join at any time. Spokesmen from EY and PwC tell me their firms are not currently registered to vote in any functional constituency and KPMG declined to comment; a spokesman for Deloitte didn't return a request for comment. , ~* Y Y1 C. O8 }8 J9 C X8 g. ?TVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 8 d2 p8 H2 i5 @4 }6 f8 o: V% d8 xos.tvboxnow.comThis gives corporate speech in Hong Kong far more weight than any of the false nightmare scenarios concocted by the left in America. In a one-person-one-vote democracy,corporate speech is merely a form of activism by a voluntary association (in this case, of the shareholders) to persuade voters on one issue or another. But in Hong Kong, companies themselves get to pick some of their lawmakers, and can be expected to do so for commercial reasons.( D/ S7 j5 _2 M, C& t/ ?4 R& F
This might sound like a great boon for business, but it's not. Critics of HSBC and the Big Four suggest the companies are motivated by commercial concerns—the bank's extensive business interests in mainland China, or all the accounting contracts the Big Four have with large Chinese enterprises. This is the point. Functional constituencies are designed to be a pro-establishment bulwark. Businesses risk being discredited by virtue of having been co-opted into an electoral system that relies on them to oppose popular movements such as Occupy Central.Companies become tarnished by their association with it and their political speech grows less and less persuasive. # d7 F/ ^, M( M$ J ~- D$ ]" b( VTVBNOW 含有熱門話題，最新最快電視，軟體，遊戲，電影，動漫及日常生活及興趣交流等資訊。 v1 L* s& q G
In response to the Big Four newspaper ad, an anonymous group of the firms' employees bought their own ad supporting Occupy Central. To the extent that the universal suffrage those employees support undermines the influence of functional constituencies, the accountants are arguing against their electoral self-interest. But they seem to realize that real democracy is in the political and economic best interests of all Hong Kongers, and Hong Kong's companies. It's a more enlightened view than that of their employers.tvb now,tvbnow,bttvb' Y2 c* r7 s0 T0 P) S
tvb now,tvbnow,bttvb- M5 V" c" ^; r8 Q Mr. Sternberg edits the Business Asia column. ) Y8 D" D0 N) Q1 _3 E& {- j9 y公仔箱論壇 . {8 ?5 q( o4 j; E4 @公仔箱論壇
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