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Lastly, I would like to conclude my speech with the following words: I hope that all those who treasure the future of Hong Kong will unite together and be determined now to take part in the evolvement of a democratic legislature in order to create a bright future.
Sir, with the above, I support the motion.
MR. MARVIN K. T. CHEUNG (in English):- Mr. Chairman, I wish to take this opportunity to express briefly my personal opinion on some matters contained in the 1987 Green Paper on developments in Representative Government. The first topic I wish to speak on is the matter of functional constituency in the legislature. Before I begin, I wish to declare my interest as a member of the Hong Kong Society of Accountants.
I believe that the Option set out in paragraph 88(iii) of the Green Paper should be adopted. That is to say I believe functional constituency should be extended by the creation of new constituencies with their own seats in the Legislative Council and in particular the accounting profession should be given a seat in the Legislative Council. Apart from the fact that I am a member of the accounting profession, the reasons for my belief are as set out in paragraph 89 of the Green Paper where Government sets out the criteria for considering whether an additional group might be included. These are as follows:
(a) functional constituencies should be substantial and of importance in the community;
(b) any new constituency should be clearly defined to avoid difficulties over who qualifies for inclusion and how the electorate is prescribed;
(c) constituencies should not be based on ideology, dogma or religion;
(d) particular groups or bodies should not be represented in more than one functional constituency.
The first criterion concerns size and importance to Hong Kong. The accounting profession has at present a membership approaching 4,000 members. The membership has been growing at the rate of over 10% annually for at least the last five years and is expected to do so in the foreseeable future. It is therefore evident that the accounting profession is substantial and compares favourably in size with other professions recognized by Government as deserving a seat in the Legislative Council in 1984. By acting as auditors as well as financial advisers and tax representatives to companies of all sizes, members of the accounting profession have contributed in no small way to the prosperity and stability of Hong Kong particularly in her role as the third largest financial centre in the world.
Apart from the vital part played by accountants in the commercial field, many accountants are active in the public sector. They serve as members of many of the advisory bodies to Government on such wide-ranging matters as company law, banking and education. They sit on district boards either as elected or appointed members. No less than four members of the Hong Kong Society of Accountants can be found amongst the ranks of the present Legislative Council and two members of this Council including myself are practising accountants. The above clearly illustrates the importance of the accounting profession in the community.
The second criterion calls for clear definition as to who qualifies for inclusion and how the electorate is prescribed. In the case of the accounting profession, this is certainly the case because the Hong Kong Society of Accountants was created by the Professional Accountants Ordinance as the only legitimate body to regulate the accounting profession in Hong Kong. Under the Professional Accountants Ordinance, only members of the Hong Kong Society of Accountants are recognized as members of the accounting profession. There is therefore no difficulty in determining who qualifies for inclusion and how the electorate is prescribed.
Thirdly, entry into the Hong Kong Society of Accountants is by passing the requisite examinations and attaining the required period of relevant practical experience. There are also arrangements for members of recognized overseas accountancy bodies to be admitted as members. Therefore the accounting profession is not based on any ideology, dogma or religion as stated in Para. 89(c) of the Green Paper.
Fourthly, members of the accounting profession are not represented in any other functional constituency by virtue of their professional qualification as stipulated in Para. 89(d) of the Green Paper.
From the foregoing, it is therefore abundantly clear that the accounting profession satisfies all the criteria set down in the Green Paper for inclusion as an additional functional constituency. I therefore urge Government to put right what must have been an unfortunate oversight committed in 1984 by giving the accounting profession in the 1987 review the recognition which I believe it has earned and so rightly deserves.
The second topic which I wish to touch on is the question of direct elections. Without wishing to repeat the arguments for and against direct elections which we have all heard so many times, I merely wish to state that I am not convinced that a directly elected member can be said to be a superior being and is more representative of the people of Hong Kong than one elected indirectly through an electoral college or functional constituency. However, it is highly probable that direct elections would result in certain candidates gaining admission to the Legislative Council who would otherwise not be successful in doing so. It is debatable whether these candidates would perform better or worse than other members of the Legislative Council. Having said that as an experiment I would not object to the suggestion put forward by Mr. PAO Ping-wing that direct election should be introduced into the Legislative Council in 1988 for as suggested not more than 10%
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company law, banking and education. They sit on district boards either as elected or appointed members. No less than four members of the Hong Kong Society of Accountants can be found amongst the ranks of the present Legislative Council and two members of this Council including myself are practising accountants. The above clearly illustrates the importance of the accounting profession in the community.
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