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- Herausgeber: John Wiley & Sons
- Kategorie: Fachliteratur
- Sprache: Englisch
The book is a collection of speeches and essays delivered by a senior Chinese government leader in the Accounting Industry to the next generation of leaders in the Chinese government. Jun Wang has published papers in Chinese professional and academic arenas about China's key accounting and business will be translated into English for the very first time. It depicts China's accounting industry in many different levels but delivered in the interesting Chinese style educational speeches. POV is influential.
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Seitenzahl: 361
Veröffentlichungsjahr: 2012
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CONTENTS
FOREWORD
INTRODUCTION
Chapter 1: Recharging Yourself to Face the Challenge
PEKING UNIVERSITY: A DREAM SHARED BY FATHER AND DAUGHTER
MOLDING AND CREATING: “THE COMPANY OF VIRTUOUS PERSONS ENHANCES THE INTELLECT”
RETURN TO THE FURNACE: “REVIEW THE OLD TO LEARN THE NEW”
TO STUDY, ONE MUST UNDERSTAND THE METHOD OF INPUT AND OUTPUT
TACKLING KEY ISSUES: HEAVEN REWARDS THE DILIGENT
THERE IS NO END TO LEARNING AND WE SHOULD CHERISH TIME
THE FUTURE: A MAN OF NOBLE CHARACTER FINDS STRENGTH WITHIN IN THE COURSE OF VICISSITUDES
Chapter 2: “Uphold Morality on Strong Shoulders and Create Brilliant Writings with a Fine Hand”
TO ENSURE THE SUCCESS OF THE ACCOUNTANCY PROFESSION, WORK FOR THE URGENT IMPLEMENTATION OF THE ACCOUNTING TALENT STRATEGY
THE ACCOUNTING TALENT STRATEGY: AN ESSENTIAL PATHWAY TOWARD ECONOMIC AND SOCIETAL DEVELOPMENT
IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN IMPORTANT FOUNDATION FOR IMPROVING ENTERPRISE MANAGEMENT AND ADMINISTRATION AND FOR IMPROVING CORE COMPETITIVENESS
IMPLEMENTING THE ACCOUNTING TALENT STRATEGY IS AN OBJECTIVE REQUIREMENT FOR ADAPTING TO THE GLOBALIZATION OF THE ECONOMY AND THE INTERNATIONALIZATION OF ACCOUNTING
FULLY DEVELOP CHAMPIONS OF ACCOUNTANCY, WITH THE BUILDING OF ABILITIES AS THE CORE, AND THE BUILDING OF NEW SYSTEMS AS THE BASIS
Chapter 3: Making Your Writings More Citable and Your Students More Useful to Society
DILIGENT REMINDERS AND CONSTANT CORRECTIONS
TAKING A BIRD’S-EYE VIEW AND CHECKING THE REAR VIEW
INDEPENDENT INNOVATION
MAINTAINING YOUR PASSION
HOW TO NURTURE LEADERS
LIBERAL EDUCATION
STRENGTHEN MANAGEMENT
Chapter 4: Honesty is the Core of Integrity; Awakening is the Prerequisite to Achievement
TAKING STOCK AND RAISING AWARENESS
ENHANCING TRAINING FOR LEADERSHIP AND RAISING TALENT BUILDING TO A NEW PHASE
Chapter 5: Innovative Thinking and the Pursuit of Excellence
FROM MANAGER TO LEADER
THE PURSUIT OF EXCELLENCE: FROM LEADER TO POLICYMAKER
Chapter 6: A Good Essay is the Result of Good Subject Matter; Steady Progress is the Result of Strong Resolve
Chapter 7: Studying Philosophy: Clear Directions at a Glance
THE AFFINITY BETWEEN ACCOUNTING AND PHILOSOPHY
WHY DO WE EMPHASIZE THE NEED TO STUDY PHILOSOPHY?
HOW TO MASTER PHILOSOPHY
HOW TO APPLY PHILOSOPHY EFFECTIVELY
Chapter 8: Studying Classics for Enlightenment
WHAT ARE THE CLASSICS?
WHY IT IS IMPORTANT TO STUDY CLASSICS
HOW TO STUDY CLASSICS
WHAT CLASSICS ARE TO BE STUDIED AND APPRECIATED?
HOW TO USE CLASSICS
APPENDIX
INDEX
Copyright © 2010 Wang Jun
Published in 2010 by John Wiley & Sons (Asia) Pte. Ltd.
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Library of Congress Cataloging-in-Publication Data
ISBN 978-0-470-82570-9 (Paperback)
ISBN 978-0-470-82601-0 (Hardback)
Typeset in 10.5/13pt Sabon-Roman by Thomson Digital
10 9 8 7 6 5 4 3 2 1
FOREWORD
On behalf of the Association of Chartered Certified Accountants (ACCA), I am delighted to congratulate Dr. Wang Jun on his first international publication, whose inspiring writings deserve a wider audience.
As Vice Minister of Finance, Wang Jun has played an historic part in the development of the Chinese accountancy profession. In 1988, he took a leading role in the creation of the Chinese Institute of Certified Public Accountants (CICPA), marking the beginning of a new era for the nation’s profession. Since then, through promoting convergence between Chinese and international accounting standards, Wang Jun has enabled the accountancy profession in China to take its rightful place on the global stage. By advocating the importance of sharing a common understanding of accounting language and principles, he has made a profound contribution to China’s international standing and the success and stability of its economy.
In 2008, ACCA was honored to pay tribute to two decades of remarkable achievement by CICPA and pledge its continued support for the Chinese profession, the Ministry of Finance and influential leaders such as Wang Jun under the theme of Partners in Progress. To coincide with the publication of this volume, ACCA is recognizing Wang Jun’s personal contribution to this effort with a unique “Outstanding Innovation and Leadership Award.”
A thinker as well as a man of action, Wang Jun is rightly celebrated across China for the range of his vision and the poetry of his words.
In the western world, the examination of business and finance can often be a dry exercise. Wang Jun shows, through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between finance, the arts, spirituality and culture. His is a visionary voice, which takes the reader beyond the normal realm of finance discourse.
As the global economy develops, new models for growth and economic sustainability have emerged. China’s astonishing success is an outstanding example of what is a new world order. In understanding the contribution that China’s accounting profession has made to its extraordinary economic progress, Wan Jun’s writings are a fascinating place to begin.
Helen Brand
Chief Executive
Association of Chartered Certified Accountants
Wang Jun, in his role as China’s Vice Minister of Finance in recent years and as Secretary-General of the China Accounting Standards Committee, has been at the center of his country’s remarkable advances in financial reporting and accounting.
It has been my pleasure, as Chairman of the International Accounting Standards Board (IASB), to get to know Wang Jun both personally and professionally.
Serious contacts between our two organizations began over four years ago. By that time China had already embarked on a path towards convergence of its own accounting standards for business enterprises and the IASB’s International Financial Reporting Standards (IFRSs). In the previous year China had published exposure drafts of a general basic standard and 20 specific standards and had begun a review of its existing 16 standards. A series of meetings between IASB staff and the Ministry of Finance was followed by a high level meeting in Beijing, co-chaired by Wang Jun and myself, in November 2005. The meeting was attended by leading Chinese officials and by three other IASB members and two IASB directors. At the meeting the IASB team applauded and expressed our sincere admiration for the enormous progress already made towards convergence, and agreed to assist China in its work on convergence. For its part China agreed to assist the IASB in researching and developing recommendations on a number of accounting issues that were of particular relevance to that country’s unique circumstances and environment.
I am happy to record that since that meeting the IASB has continued to strengthen its ties with China and to move forward in a spirit of cooperation with the Chinese accounting community.
As Wang Jun appreciates very well, accounting standards are only one of the essential elements in establishing a modern economy within the global marketplace. Standards will have no effect unless they have the support and understanding of a well-trained accounting profession, inspired by the highest professional ideals and skills and able to ensure that standards are applied thoroughly and consistently. I have observed with admiration the energy and determination with which the Ministry of Finance, under Wang Jun’s wise leadership, has promoted the development of such a cadre of professionals.
If China, rapidly becoming one of the world’s leading economies, is now equipped with the accounting tools and skills to take its rightful place on the global business stage, it is largely a tribute to the vision and leadership of my colleague Wang Jun. I am delighted that the publication of this book will enable an international audience to hear him speak for himself.
David Tweedie
Chairman
International Accounting Standards Board
INTRODUCTION
In recent years, the Chinese accountancy profession has experienced an unprecedented period of great growth, change and development as it serves better the requirements of an era of reform and opening up. An old Chinese saying, “The way to govern is through winning people over,” speaks of the urgent need to build accounting talent that is globally-minded, has a firm grip on the law, and is innovative, in order to promote the cause of China’s accounting reform and development strongly and continually.
This book is a collection of some of my research on the issue of training senior talent in the Chinese accountancy profession. It outlines my thoughts on this issue and on the promotion of the development of the Chinese accountancy profession. I hope that it will reveal a small part of the colorful development of China’s economy and accountancy profession, and that it will connect with readers, drawing resonance, reflection and inspiration.
My gratitude extends to everyone who cares about China and the accountancy profession!
Wang Jun
November 6, 2009
Chapter 1
Recharging Yourself to Face the Challenge1
I am very happy to have the opportunity today to talk about the issues facing on-the-job2 graduate students. I’d like to begin not by talking about any particular major principle but by sharing with you my own experience as a working graduate student and the result of my studies, in the hope that this may serve to inspire and help you.
In preparing for this occasion, I wrote down an initial draft of my speech and showed it to my daughter, a third-year student at Peking University, to get her opinion. Before she read it, and not appreciating the decades of history between me and this school, she was a little skeptical that I should have anything to say. After reading the draft, however, she had changed her mind and was, in fact, a little upset that she felt unable to express herself as well. “Even when I do have some overwhelming feelings, why can I not write them down on paper like this?” she asked.
I thought about this for a minute before replying, “Because happy things happen to you one after another when you are at such a young age; you have so much happiness that you become inured to it. Also, your pen and your soul have not yet worked together long enough to create a good fit; only those who have experienced hardship are able to make them fit well. You are still in school, so of course you have not had the chance to experience different lifestyles and realize the sweetness of student life by comparison. You can see how cozy school is only when you have left it; and you only realize more profoundly the enormous role that school has in shaping people’s minds if you return to campus after having been out there in society.”
She did not really say anything in response, and just kept nodding her head. It seemed like she had understood what I said, but at the same time had not fully understood it. Indeed, I’m not sure that anyone can fully understand what it’s like unless they have experienced it for themselves.
PEKING UNIVERSITY: A DREAM SHARED BY FATHER AND DAUGHTER
I have been privileged to live in a time of unique opportunities. My youth was a period of great expectations yet extreme confusion, and Peking University was a dream I held close throughout this time. When I was a child, her name echoed in my ears. During the “Down to The Countryside” movement,3 I was given the post of team leader of a production crew. At that time, although I willingly accepted reeducation through agricultural learning and made great efforts to understand the poor peasants with whom I worked, I also dreamed of one day being a student of Peking University. During the day, I would labor ardously and then in the evenings I would read tirelessly by the light of an oil lamp. I read popular books of the time such as the Selected Works of Mao Zedong, the History of Entrepreneurship, How the Steel was Tempered and The Gadfly, and I also tried every way I could to get hold of books on history and politics.
After the re-establishment of college entrance examinations, I was more determined than ever to work hard in my studies and my aim was to study law or politics at Peking University. When filling out my preference for college admission in 1977, I put down just one name, that of Peking University. Disappointingly, I flunked the entrance exam and failed to be admitted. In 1978, after six months of further revision, believing in my heart that the honor of attending Peking University was reserved for those rare few with exceptional intelligence and not for an ordinary person like me, I applied for a place in Zhongnan University of Finance and Economics and was admitted. At that time, there were many great teachers at Zhongnan and, longing for education, I benefited greatly from what the school had to offer. However, despite all this, I still felt a sense of loss that I had been unable to get the grades necessary to fulfill my dream; it became a major regret that I held in the bottom of my heart for a long time. After graduating from Zhongnan in 1982, I took a position with the State and spent the next 20 years there. Over that time there were opportunities to apply to Peking University as a graduate student, but I missed out on them all: my workload and my frequent transfers to different posts combined to make my dream more remote than ever.
The turning point came thanks to my daughter. When she was still at junior high school we started to make plans for her future university education. I suggested to her that she view the campuses of all the major universities in and outside the capital, so that she could get a real feel for higher education establishments and become better informed in making her choice. The first school on the schedule was Peking University. Once there, my daughter was immediately swept away by the scenic views of the Yan Gardens and deeply inspired by the refined atmosphere of learning. From pure excitement, we forgot ourselves and, unexpectedly, spent all day there. Before leaving the campus she declared, “I am going to apply for admission to this university; we do not need to go and see any of the others!” In 2000, my daughter was in Year 1 of high school and really aware of the building pressure. But she never chose to quit. Perhaps it was because she wanted me to help share some of her burden, or perhaps it was to fulfill a dream that she knew I shared, that she suggested in all earnestness that I apply for a doctoral program at the University and that this would be a prerequisite for her own application to the school. Doing it for her and for myself, I clenched my teeth and agreed; my long buried dream returned to my heart.
After this, I started a grueling five months of preparation for the entrance examinations to compete with men and women more than 10 years younger. I would never have thought it before, but in this arena I found undiscovered energy and unlocked previously hidden potential.
At 6.30 PM one Friday in May 2000, after attending a Party Committee Meeting of my organization, I rushed to Peking University’s Ziyuan Guest House to prepare for the entrance examinations, which began the following day. That night, I was up revising until two in the morning. I took a total of seven examinations between the Saturday and the following Tuesday. On Tuesday lunchtime I returned home, where my daughter had prepared the most delicious food for me. Faced with her respect and encouragement, my anxiety and fatigue after all those examinations completely dissipated.
People say that you cannot study when you are over 40. When I received my letter of acceptance into the doctoral program of the College of Government Administration of Peking University, I had already turned 41.
September 6, 2000 was, I remember, a cool, refreshing autumn day and the sun was shining gloriously. Accompanied by my daughter, I intentionally entered Peking University from the stately West Gate. Walking through the campus past the inscribed door plates, the heroic lion sculptures, the marble pillars and the tall cedars, I had the feeling of being transported away, as if I was walking inside a beautiful painting. My path of missed opportunities, fortunate circumstances, bitter lessons and the reliving of joy all seemed to become distilled into a higher level of existence in the warmth and calm of the campus. My first profound sentiment as a student of the University was this: It is not that Peking University is a goal too high to attain; it is that our personal growth is limited by our mindset. What people are lacking is not an innate intellect and opportunities in life, but dreams and the perseverance to pursue them. People lack the awareness to admit their own failure and the courage to take a second chance. “If you can take in different concepts, there is no idea that you cannot appreciate; if you can arouse your ambition, there is nothing that you cannot achieve!”4
Even more fortunate, and something in which I take even more pride, is the fact that in 2002 my daughter was also admitted to the University through the high school examinations. The opportunity for father and daughter to be studying at the same school at the same time is certainly a wish rarely fulfilled! Whenever I think of this, I cannot help smiling. To be honest, I haven’t stopped smiling since the day my daughter was admitted.
MOLDING AND CREATING: “THE COMPANY OF VIRTUOUS PERSONS ENHANCES THE INTELLECT”
If getting into Peking University was the result of my hard work, the spirit of challenging myself that was forged during my studies there was to be an unexpected and treasured gift of personal wealth, and something even more meaningful than the admission itself. I often regard those four years of studying as the Cambrian Period of my life. Just as in that crucial period changes in the external environment hastened evolution and a massive explosion of species, similarly the University’s atmosphere, environment, customs and traditions provided the scope for a gathering of minds, clashes, fission and sublimation into unlimited possibilities for students hungry for knowledge.
Universities exist not just to gather young people who are quick in seeking knowledge and courageous in exploration, or more senior people with an encyclopedic knowledge, experience and a discerning approach to conduct research. Rather, their raison d’être is to maintain the connection between knowledge and real life in an active and energetic environment that can nurture imaginative thinking and innovation. Research, absorption and creation all call for intelligence, clear minds, heartfelt compassion, magnanimity, courage and dedication. Universities exist for these reasons and that is why these institutions have always played such a significant role in the evolution of human civilization. Peking University has played a strong role in promoting modernization and progress in China’s modern history because of the uniform direction shared by her education philosophy, administrative approach, University spirit and cultural atmosphere. Professor Xie Mian of the University’s Chinese Department once said something that, to me, captures the essence of the University:
This really is a sacred place. For decades, several generations of China’s most excellent scholars have been nurtured here. Profound knowledge, brilliant wisdom and tireless and lofty, independent thought—all of this combines with conscientious and careful thinking, magnificent and upright character and integrity and a courageous fighting spirit. Surely such charisma is a spiritual synthesis.
After working for many years and then looking back to reflect on those words, I appreciate even more deeply the value of such perseverance, the importance of independent thought and how everlasting passions and loyalty can motivate progress in our work.
During my time at Peking University, I learned about the unique spirit and atmosphere of independent thought and liberal development. In 1919, the then president of the University, Fu Sinian, urged: “Do away with inherited scientific thought and introduce modern-age scientific thought; do away with subjective arbitrary thought and introduce objective skepticism; work for the future of society and not for the society of today.” Zhang Zhongxing, an alumnus of Peking University, remembers: “Once inside the doors of Peking University there were intangible and unwritten supreme rules in governance; this is called an air for learning. One calls it an ambiance, because it has no sound or smell, but in fact it is very powerful.”5 The power of ambiance is not of enforcement but, rather, of potential awe. Insight, imagination, the ability to make judgments and the ability to appreciate, which a university student must possess, can only be nurtured in an atmosphere full of reason and sensitivity. Free of constraint, soaked in calm and ease, universities have their own landscape that has been there forever. After years of working, it was impossible that my thoughts had not become set in their ways or boxed in. Entering university at this point, I could feel all of these rigid constraints gradually melting away. It was like re-experiencing the energy of a fresh spring shower.
While studying at Peking University, I kept in my heart the upright and incorruptible character of my excellent professors, their experience in witnessing great changes in the world, their vast, encyclopedic knowledge and their conscientiousness and perseverance towards learning and teaching. The scientific methodology and the extensive knowledge of my tutor, Professor Wang Puqu, left a huge influence on me. I particularly remember his words: “The company of virtuous persons enhances one’s intellect.” Professor Wang gave me a great deal of guidance and advice with regard to the writing of my doctoral thesis and with respect to my work for the State, from which I greatly benefited. As for the other teachers, some brought new and interesting material to their subjects, enlivening the atmosphere; they were easy to approach and were highly motivational. Others presented original views and made complex theories more comprehensible. Some spoke with assurance, offering extensive citations, often accompanied by warm laughter, allowing us to gain more life experience in a relaxed and pleasant manner. Like a flame passing from branch to branch as it consumes the fuel, the words and actions of our teachers clearly expressed that the ideals and mission of universities do not simply relate to the nurturing of a group of intellectuals with diplomas: They are more about the passing of the torch of thought and convictions, a remolding and a spreading of a spirit, creating a kind of ambience that can enrich personal character, eliminate materialistic desire and enhance moral status.
What was memorable for me during this period was the clash and interaction of minds between students and how we expanded our horizons. Students “were able to encourage themselves with their own moral integrity”6 and place integrity above professional success. I benefited greatly from my interactions and communication with them. Henry Rosovsky, former Dean of the Faculty of Arts and Sciences at Harvard University, once said, “At Harvard, I often hear people say students can learn more by learning from each other than they can directly from teachers … I see it as praise for a meticulously selected student population of great diversity and exceptional talent.”7 Like Harvard, Peking University has always attracted and gathered a student population with a fervent sense of mission and duty and countless people with noble aspirations to explore the truth about saving their country and people.
Confucius said: “In a group of three people, there is always something to learn” and on-the-job students, bathed in their social experiences, can be a treasure to their fellow students. Not only can they draw on each other’s business experiences, they can also enter into discussions about personal qualities and work styles. For example, Gao Pengcheng was a student at Peking University from his undergraduate days all the way through to his doctoral studies. This enabled him to see all problems from a theoretical angle and systematically elaborate on issues based on the principles of his academic knowledge. There were things that we could not describe or explain even at great length, but he could sum them up with just a single notion; sometimes he would make a situation instantly clear to us all by a theoretical explanation. Of course, he was also able to learn many examples and material from the real world from me and other on-the-job students and constantly enrich his own theoretical research.
The biggest reward, though, was learning the responsibility and passion to serve the country and its citizens. I worked diligently to confront my inner self; absorb new experiences and continually enrich myself; to embrace my work post and respect the profession and to carry out my duties to the best of my ability. As a civil servant, I understand that the duties I undertake relate to the image of the government, the reputation of the political power and the support of the masses. I strive to speak well and act with discretion in my work, to comply diligently with the administration and to perform my duties respectfully and with commitment. I focused more clearly on the better management of public finance through considering policies from a financial perspective and analyzing and determining matters of financial policy through practising the important philosophy laid out by the “Three Represents”8 and implementing the “scientific concept of development.”9 For this reason, I chose as the subject of my doctoral dissertation “The construction and expansion of the public finance sector in China’s transformation period” in order to research the topic of finance as fully as possible within the context of public administration and political science.
I learned to consider China within the framework of an international structure. If we do not contemplate issues from an international perspective, and only perceive them with patriotic sentiment, I am afraid we will not bring about good results, and this may even lead to mistakes for the country. Over several years I have had the opportunity to make research trips to a number of countries, including the Philippines, South Africa, Egypt and Hungary, and have published a series of articles based on my studies.10
By continuously expanding my horizons and by repeatedly undertaking comparative research, I have been able to maintain my passion in studying and struggling for my country and this ensures that my work and my studies continue to grow and benefit each other.
For example, in 2003, when China was working to resolve the issue of export tax rebates, the tax rebate rate of certain IT products was reduced. Some IT manufacturers expressed their dissatisfaction and local governments reported back that several foreign investors in the IT industry wanted to withdraw their investments, which would have been unfavorable to local development. After making international comparisons, I suggested that we had to consider not just the lost profits (or the increased costs) of foreign manufacturers as a result of reducing the tax rebate, but that we should also consider the weight of the Chinese market for international companies. We had to compare the cost efficiency of the Chinese market with that of other markets. If the problem were considered from this perspective, it would very easy to see clearly whether the views of these IT manufacturers were reasonable.
In another example, through my research on tax revenue policies in relation to foreign parties, I came to the conclusion that not only do we need to consider the benefits for different populations within our country, we must also consider the benefits and policy direction for the State, as well as the political and economic benefits and background of other countries. Only then can policies be formulated that comply with international regulations and practices, but also serve to fully protect our country’s interests and seek to find a balance in the demands of our different communities. From this basis these policies can be used to promote the cooperative development of an economic society.
RETURN TO THE FURNACE: “REVIEW THE OLD TO LEARN THE NEW”11
I worked for 20 years after graduating from university and then returned to school as an on-the-job doctoral student. Some believe that on-the-job studies are merely “gilding” for the student and profit for the school. Admittedly, there are some students who undertake such studies not to improve their cultural awareness, to renew and augment their knowledge or strengthen their work ability. Rather, they are simply looking to add a label to their title and to make themselves appear better on paper. I believe that the results depend on the attitude with which a person approaches studies. After four years of doctoral studies at Peking University, I believe more than ever in the need for a “return to the furnace to cast the steel” through further education.
As Comrade Mao Zedong suggested:
Those with book knowledge must develop in practical aspects; only then can they avoid stopping at the book level and avoid the errors of dogmatism. People with work experience must turn to theoretical aspects and study diligently; only then can they bring rationality and synthesis to their experience and ascend to the theoretical level; only then can they avoid the errors of empiricism.12
Studying should comply with the epistemology of dialectical materialism: practice, learn, practice again and learn more. This form of spiral ascendance in a never-ending revolving cycle becomes the process by which we understand the present, face the world, explore the future and constantly strive to surpass ourselves. Each cycle of practice and learning enables us to reach a higher state. “A person’s knowledge is like climbing a ladder; the view becomes wider with each step.”13 Because students lack practical experience during their initial university studies, most cannot fully understand the theoretical knowledge they memorize; in their work after they graduate, they may gain an abundance of social experience and face multitudes of problems but they are often unable to generalize or make advances in their theoretical knowledge. The main purpose of “returning to the furnace to cast the steel” is to review and combine practical experience, to study new theories and to resolve the difficulties faced at work. This makes it possible to turn the notion of “learn to” —which embraces the traditional idea of becoming skilled artisans with the adaptability to deal with problems of the here and now—into “can learn”—that is, studying for originality, enhancing the ability to discover and absorb new knowledge in order to anticipate and handle changes that will arise in the future.
In my experience, genuinely learning something and improving oneself through studying while working must be done in three ways:
Firstly, establish the idea that study is work. Studying and working are not contradictory; in fact, they are complementary activities. It requires work to strengthen our studies and it requires studies to advance in our work. A good train of thought, a good method or a good decision is often generated and perfected through studying, whereas an answer to a question, a strategic direction or relevant knowledge is often produced and captured through work. Continuous studies whilst at work can produce new awareness and new understanding in our work; associating related work with studies can bring a deeper level of understanding to the content of our studies and allow it to sink in more quickly. For this reason, one must view studying as work when engaged in on-the-job studies; one should aim at improving the quality and level of one’s work, through self-evaluation and resolving major theoretical issues faced in the workplace.
Secondly, establish the idea that studying is living. Studying is a high-standard, high-quality way of life; it is a self-regulating exercise that continuously improves our mental models; it is a physically and mentally joyful process to experience and embrace. Whilst engaged in on-the-job studies, students who are willing to learn will be provided with new opportunities. They have only to grasp and dedicate themselves to these opportunities, study industriously and excel as a student to attain the full essence and happiness that life has to offer.
Thirdly, establish the idea that studying is a long-term mission. Some may be in a rush to be successful; they are impatient and hot-tempered, wanting to achieve everything in an instant. They are in such a hurry that they oversimplify and swallow the knowledge too quickly so that it is not properly digested. Self-improvement is not an instantaneous process; it takes concerted effort over time and through imperceptible influences; and sometimes it requires that you review the old to learn the new. Clearly, you will need to burn the midnight oil in order to pass an examination, but the ultimate test is how to improve on your overall quality and research skills, and how to generate originality.
Clearly, studying for a doctorate while working is a challenge that requires self-discipline and energy. As a middle-aged person entering this arena for learning, I experienced great pressure as well as happiness. In particular, being surrounded by the vigor of youth, I had an unprecedented sense of panic. I felt that I could not afford to be the slightest bit complacent, and instead kept my head down and forged ahead. My four years of receiving the torch from my teachers could be likened to the poet who “whilst often collecting the finest blossoms from the garden of literature… was able to see both near and far.”14 I could only hope to get a slight glimpse into the great depths of knowledge and wisdom in the fields of political and financial studies.
My studies at Peking University also provided me with further understanding of how to strengthen my innovation skills. Previously, I had always thought that such skills were a product of advancement in overall quality and the continual renewal and augmentation of knowledge. I had thought that it came from studying and constant learning. Gradually, I came to realize that innovation skills are also created by the requirements of work, stimulated by work duties and attitude towards work. Now, I was aware that these two criteria were insufficient and that innovation skills can also come from the results of interaction and the interaction of results. Consequently, not only did I throw even more energy into my studies and my work, but I also endeavored to closely combine the two. Not only did I actively combine my own knowledge, pay close attention to the key teachings of my professors and learn from books, but I also actively participated in mutual exchange and discussion with elite students in my class. In particular, when analyzing typical cases, teachers and students would express their own understanding of the matter based on their respective life experiences, which allowed me to see the case from all angles and many different perspectives. It seemed as if suddenly I was seeing “the real face of Lushan Mountain”15 from a greater height.
Additionally, my studies produced two effects: Firstly, it provided motivation to my daughter who, once admitted into Peking University, pursued her studies with the enthusiasm and energy of a high school third grader, not once relenting. Secondly, it motivated my colleagues. People who worked in the units under my responsibility witnessed that I used almost all my spare time outside of an already busy work life to study, and naturally many were spurred on to engage in their own renewal and augmentation of knowledge.
TO STUDY, ONE MUST UNDERSTAND THE METHOD OF INPUT AND OUTPUT
Anton Chekhov said, “Method is talent’s sister.” One could say that studying without researching one’s methods is studying without complete significance. China has a strong tradition of placing emphasis on being adept learners. Consider, for example, the lines:
The skillful learner, while the master seems indifferent, makes double the attainments of another, and ascribes the merit to the master. The unskillful learner, while the master is diligent with him, makes only half the attainments of another, and is dissatisfied with the master.16
During my studies I was deeply aware of the rare opportunity I had been granted but I was also aware that time was limited and that, in turn, made me keenly aware of the importance of methodology in studying.
During my studies, I mainly focused on the following study methods:
First, balance extensive reading and specialized study.
In myexperience, you must have a systematic and connected grasp of the knowledge and theories related to your profession. Secondly, you must also be able to look at things from the reverse side and take a critical look at the accepted theories with a view to breaking through the limitations of the already known. In addition, you must adopt a position based on the synthesis of multiple disciplines to investigate knowledge and the trends of the problem being researched.
Secondly, think more and refine your writing.
The great thinkers of the past tell us that “The path to learning is based on thought”
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and that “Learning without thinking is labor lost.”
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Only by reflecting on what you learn during your studies will you come to a deeper understanding and be able to absorb it in a way that enriches the body of your experience and knowledge.
Thirdly, focus and determination.
“When a gentleman learns, he hears with his ears, remembers in his heart, spreads it throughout his being and demonstrates it with his actions.”
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Under the shock of the tidal wave of the market economy, some people have lost their way. Their desire to better themselves is less resolute; they wallow in self-indulgence and thoughtless gambling, becoming enthralled in a world of debauchery and corruption.
Mastering the subject.
“To study well, one must understand the method of input and output; at the beginning, one must seek to take all in and at the end one must look to let all out.”
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In striving to master the subject, I took care to nurture and practise four abilities throughout the course of my studies. First was the ability to conclude and summarize, cutting out superfluous details to find the essential structure—the spine and skeleton—of the subject and expressing the connections found within complex content in a few precise words. A second, and related, ability was that of using the essential points to build a knowledge system that encapsulated the whole picture. Qi Baishi said that “In painting a bird, it takes 10 years to show its physical form and another 10 years to show its spiritual form.” In my experience, studying is a bit like this in that the third ability required is that of being able to work from individual cases to find the norm; to move from the concrete to the abstract and from the superficial to the essence; to extract general rules from specific instances. In this way, the barriers of the old concepts are removed, revealing new paths.
TACKLING KEY ISSUES: HEAVEN REWARDS THE DILIGENT
My doctoral studies were not all plain sailing; there were torrents and rocky waters too. My biggest challenge and most painful experiences were related to mastering English and completing my final dissertation. These challenges took me to the edge of exhaustion. However, when I eventually came through on the other side, I was rewarded with lasting benefits.
The difficulties I face as a student in my forties and not having basic English skills were even greater than I had imagined. No tricks were available to me by which I could become proficient at listening, speaking, reading and writing; my only weapon was a willingness to work at it doggedly. Every day after work I studied English by myself. Even when I had to work until 9 PM
