BLUE

过了情人节，收到梁静茹这张一直跳票的新专辑，终于可以给BLUE 2008画个句号了。忙碌得不堪回首的2008年，我只有在刚刚进行的个人纳税申报时才油然而生一种满足感，但紧张的生活也多少令BLUE 2008有些难产。

咋看上去，你会发现今年的榜单实在是与去年太像了。同样的20首曲目，连曲目编排的结构都没有任何创新，甚至占据头三位的依然是周杰伦、梁静茹、王力宏。没错，毕竟一个人的听感不会改变得这么快。但是，仔细听来，今年入选的歌曲其实与往年还是有些不同。

2008年，全球金融格局的巨变注定彪炳史册。而流行歌手曲风的创新，就显得有些潜移默化了。

周杰伦的《稻香》，在曲风和配器上近乎民谣，略带嘻哈，算得上是一种创新吧。难能可贵的是，周董自己写的歌词能这么励志，这么清爽。回想去年11月份，与一干朋友带着些许“衣锦还乡”的骄傲奔驰在京津第二高速，190 km/h的速度打开车窗，大声放着这首《稻香》，冽风吹不怕年少轻狂，心情如围巾在轿厢内飘扬。那是何等酣畅！

《没有如果》则更是梁静茹一次摇滚曲风的爆发。现在看来，《崇拜》中《一秒的天堂》似乎是这首《没有如果》的助跑之作——这一次，Fish的节奏感更淋漓尽致了。

同样尝试节奏感的还有张信哲。在《单车与跑车》中，阿哲与M.C HotDog的搞笑说白足以令人耳目一新，只不过后者似乎更出彩一些。因此，这次入选的还是Jeff最擅长的抒情套路，陈小霞制作的深刻情歌《长途旅行》。

除却与王力宏合唱的《另一个天堂》，张靓颖的《黑夜里的光》也入选了BLUE 2008。发现在轰轰烈烈的超女浪潮之后，张靓颖是唯一硕果仅存能让我有买CD冲动的超女了。扎实的唱功，华丽的海豚音，注定了她不是昙花一现的女歌手。本年度的电影《画皮》中，张靓颖的一曲《画心》，实在是难得的佳作。但是直到现在，我也没有找到音质合格的版本，无奈作罢。

今年收录的三首乐曲分别来自三个不同的电影。第一首来自《赤壁》，是日本配乐大师岩代太郎的作品，最后一首来自10年前星爷的电影《喜剧之王》，是日本另一位音乐人日向大介的作品。另外一首乐曲则是《非诚勿扰》的电影插曲《擦肩而过》，出自刘沁的手笔。尽管曲长仅两分钟，但依然表现出了刘沁极为擅长的那种小资产阶级的慵懒和不以为然，极为适合在川流的市区驾车时欣赏。

从BLUE 2003到BLUE 2008，不经意间我这个“山寨”流行歌曲榜单已然做了六期。从BLUE 2003的145首mp3，到近两年的20首CD，歌曲数量越来越少，但音质却堪比正版。这多少也是过去几年生活变迁的一个写照——渐渐地，我们已经疲乏了不断的新尝试，而只满足于将熟悉的事情做到极致……

附：BLUE 2008歌曲单

01. Opening (Red Cliff)

02. 稻香

03. 没有如果

04. 另一个天堂

05. 你不是真正的快乐

06. 愛情背包客

07. 醉赤壁

08. 沿海公路的出口

09. 美人尖

10. 再见小时候

11. 擦肩而过

12. 我们

13. 黑夜里的光

14. 路，一直都在

15. 一顆心的距離

16. 长途旅行

17. Lost in Paradise

18. 我们的彩虹

19. 冲动

20. 24~7喜剧之王

难能可贵的一天小假，终于在中午跑去影院看了即将下线的《游龙戏凤》。能容纳90人的放映厅里面只坐了5个人，听不到此起彼伏的侃谈，于是感觉有了更多的外延。

刘伟强选择了澳门作为影片的拍摄地，是颇有些让我意外的。当我看到美高梅金殿的大厅、走廊、庭院甚或广告牌在电影中反复作为场景出现时，倒是解释了为何去年我在这家酒店的电梯中偶遇张涵予。然而，一个以赌博为主要产业的城市，一个到处充满了撞大运的贪婪和不走运的无奈的城市，一个活在夜里的人比醒在白天的人还多的城市，何以诞生出如此超凡脱俗的爱情故事？而当影片将澳门大炮台、官也街钜记手信等地点拍得颇有浪漫情调时，不禁让我感慨——现实中到处都有美，只是需要能发现美的眼睛——至少我去年在这些地方闲逛的时候，丝毫没看出它们作为约会场合的潜质。将现实场景去粗取精，为剧情需要去伪存真，这无疑是导演和摄像的功力。

回到故事的主题。刘德华扮演亿万富翁，偶遇发牌女兼跳舞女的舒淇，本是猎奇，居然迅速升级为一见钟情，从而演绎了一段上流与市井的爱情火花。这完全不是什么新套路，澳门版“灰姑娘”而已。但是，把舒淇的角色放在澳门显得格外真实——以我在澳门的观察，从事发牌和跳舞的女性应该是当地的一大主流劳动力群体。在这并无新意的剧情中，能让人感动的已经不是故事本身，而是情节发展中的点滴细节了。比如一向惜时如金的刘德华为了舒淇练习溜溜球的桥段，就能唤醒我们在爱情中认真付出时的幸福感；再比如两个人咫尺之遥却要靠短信表达自己的桥段，也让我们回忆起深爱着的两个人却无法沟通淋漓的煎熬。

而最让我思索的其实是事业与爱情的不相容难题。电影中，刘德华是一个睾丸素多于常人的男人，因此判断力强、冷静、果敢，完全具有成就事业的大智慧。但是，事业有成并未顺理成章的带来爱情，这恐怕有悖现实。其实仔细想想，这个逻辑没有错，因为爱情不等于异性。一个腰缠万贯的男人身边不乏女人，这是现实；但是他可能没有过爱情，这恐怕也能成为现实。要不然，岂有《喜剧之王》里那个寻找初恋的什么少爷。以我的浅见，爱情中需要的是执着、勇气和创意，是无数小聪明制造的小浪漫，这恐怕并不是所有成功人士都能具有的能力。因此，即使不说事业与爱情不相容，至少可以证实二者至少不相关。

影片最后，刘德华、他的助理和司机三个人同时靠勇气冲破了各自心理的藩篱，获得完满结局。这当然是贺岁片的必然结局，完全不具现实意义。但是，坎坷一路的终点格外值得称颂，跌宕之后的幸福终归让人动容。在那一刻，我头脑中再次回荡起电影开始的那个“幸福玻璃球”理论：

幸福就像一个玻璃球... 当它掉到地上摔碎了...散落的周围都是... 每个人都有机会去捡... 但无论你怎样努力都捡不完... 但是只要你努力了 ... 你总能捡到一些...

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Sorry for my late response. I'm really busy these days, engaging in three banks treasury business. And last week, I came to Inner Mongolia for China Mobile's annual audit, which I can finally get my breath back.

Shampoo and chocolate, together with what you impressed me the most, your artic metaphor and good vocabulary, I may roughly conclude that you are a person of sensation（感性主义？不知是不是用这个词). Yes, I remember your expression and enthusiasm when you are talking and listening, which confirms my judgement.

However, just the opposite, I'm a technology person. So maybe from my point of view, I can tell you the pros and cons to be specializing in accounting, it is only a rationalist's advice, you have to filter which part of my feelings applicable to you.

Accounting is just a language of business operation. Quoted from the text book? No! This is my true feeling of accounting. So as a language, you have options in expressing or recording a story. So what the accounting industry focus is making rules (accounting principles) to unify the language usage. Because no one like business language more than sugar and honey talk, so the unification save us lots of time to enjoy the real life. However, business is not like living, the language has to be accurate. The accounting world also pays a lot in this field. China is now undergoing the reform of accounting foundation, which is from a historical perspective to discounted cash flow (DCF) view.

When comes to audit, I think audit is based on accounting, and act as a supervisor of accounting. So a good auditor must be a good accountant first. You should be much familiar with accounting and can digest more information in a quite shorter time than an accountant.

Ok, let's now talk about Big Four. As I have mentioned, accounting as a language, so the accountant is kind of architect or artist, you have no generally accepted criteria to comment on one’s work. In this area, like what we have seen in the entertainment industry, fame could be the only indicator. Big Four is lucky dogs in their times, they just invest their money and energy in an ever wasteland, which turn out to be a copper mine later. So you can infer that this industry is of natural monopoly. That's also why accounting firms kept a comparable high profit margin. You can even say that in a globalization period, I mean in the long run, Big Four would be the only winners.

So far, if you have been induced to determine to join in Big Four, I'm afraid you are not a qualified candidate. Ok, just kidding. But if you really want to experience a life here, I'll set out below to let you know what’s the work style and life.

Career path: I think it is the simplest career path I have seen. In B4, you have 12 years to become the boss. You have 3 road-blocks along these years. 1^st, CPA; 2^nd, relation with current partners; 3^rd, marketing capability. However, these road-blocks grow much slower than your experience. So I think 12 years is at most for you.

BTW, you mentioned CFA certificate. I have to say this certificate has little relationship with accounting and maybe not fully appreciated by partners in accounting firm. They even have no idea about it, but they survived to be partners. However, in China, CFA is badly short; you don't need to worry about find an excellent job with such a certificate. And if you have it, I would rather suggest you to try more funny jobs like trader in a commercial bank or speculator in I-Banking.

English, of course, it is quite frequently used. China now become more open to international practice than ever before, so as students, you have to learn from foreign teachers, you can have concept difference which is hard to overcome, but you can't have language gap. In fact, 80% or above of our work time is using English. I believe you have a huge advantage in terms of English, only 30% of staff in B4 has an overseas background. At least for me, I just learn how to write English from an A1, the past English education seems can be achieved in B4 within 1 month.

The last thing, but absolutely not the least, is the life in B4. Since you step in, you would be a professional; you become an expert in accounting from outliers' view. Ok, to keep this image, you have to know more, you have to learn more. Actually, that's all professional's feature. You are in a changing world and you should adopt you to these changes anytime.

So the majority say that it's a hard time working in B4, I do not really agree. You should enjoy a successful work, which forms part of your living foundation; the only cost is to spend some time to learn. Why not? I like this game. I'm happy when knowing new stuff and getting a thorough understanding of something. Some guys say that, I'm born to be a professional, I admit, hopefully, with more talent for that.

Ok, an intuitionistic image I should present to you now is: you may have 10 more working hours and have only a single weekend day. You may find yourself to be more prone to learn than in college. You may find your knowledge is depreciated faster than that you have imagine. C'est la vie. And finally, you get that you have been so far from the very start, all the depreciation didn't decay, but instead, you withdraw them with quite high effective interest rate in your elder life. What a worthy deposit?

So much for this. I have to go back to work, let's make an appointment under the rainbow.

Come on and take care,

Robert

平安夜，依然留在理性世界的，怕是不多。

我也没有例外，把黄金时间留给了Nicolas Cage，由他描绘一个军火贩子的人生曲线。[1]但是，一个人的好处就是，不会受“热情辛迪加效应”的影响，可以在5分钟之内就归于冷静。我可以想象，平安夜的十点钟，西单、王府井应是驿动肢体的天堂，沉睡思维的温床。此时此刻，如果玉皇大帝的虾兵蟹将们没去耶稣家贺寿，而是继续观察人间众生的话，或许会看见像我这样的人，然后发出嘲笑：“嘿，还剩一个活着的，我说。”[2]

人生需要感性，因为它是乐趣的来源；人类需要理性，因为它是社会的引擎。但是正如所有美好的东西都有稀缺性和垄断的欲望，感性与理性不可避免的无法调和。上午在杂志上读到美林的一位投资银行家被妻子毒杀的故事，分明昭示了一个过分理性的人能如何赚取金钱、声名、地位，可生活却空洞乏味以致火药丛生硝烟四起的宿命。[3]反过来的例子更不鲜见，张国荣或许算是一位，而且由于感性主义者中诞生更多艺术家，都更具知名度，无需赘述。如果能把理性和感性量化的话，在当今社会的生存压力下，大概黄金分割的大头要交与理性。至少我是这么理解，而且对我还算便利，我只需让理性再放弃一些感性领土上的定居点即可。原理虽然简单，但是统领我理性思维的似乎是沙龙，而非拉宾。

周国平也说：有的人活得精彩，有的人活得自在，活得潇洒者，介乎其间，而非超乎其上。算是对我黄金分割理论的一个支持吧。潇洒，无外乎取舍得当，果断干脆。然而，对我来说，四年经济学的教育并没有让我学会选择，我还是出生时就笃定的完美主义者。看来有这个必要，结束连续两个“心态年”，让2006年成为“取舍年”，因为我深有感触的是，Pursue perfect make pains，是改变的时候了。

写这篇文章，就是一个取舍——是用另一本《心灵之约》还是写成公开的weblog，我很自然的选择了后者。应该是为“取舍年”开了个好头！

那个军火贩子的人生曲线很像现在英镑的收益率曲线，远端已现衰象。仔细想来，他同样是过分理性的牺牲品。