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中华人民共和国财政部与国际财务报告准则基金会联合声明

2015-11-23来源: 会计准则委员会

 2015年11月18日,北京

 

2015年10月13日-16日,国际财务报告准则基金会(以下简称“基金会”)受托人在北京召开了本年度最后一次会议,其间,基金会受托人与中国财政部的代表在北京举行了双边会议。基金会受托人主席米歇尔·普拉达、中国财政部部长助理戴柏华共同主持了此次双边会议。

此次会议上,双方对中国会计准则委员会与国际会计准则理事会于2005年11月在北京发布的联合声明(以下简称“2005年北京联合声明”)给予了充分肯定,双方认为该联合声明已经实现了其目标。特别是,中国企业会计准则实现了与国际财务报告准则的实质性趋同,并且中国企业会计准则的实施显著提升了中国企业财务报告的质量及其透明度。

与此同时,双方还关注到将国际财务报告准则作为全球统一的高质量会计准则这一目标在全球的进展,以及由此给全球财务报告领域带来的变化。目前,已有超过100个国家要求所有或大部分公开上市公司采用国际财务报告准则,而且分析表明,采用国际财务报告准则实质上提升了这些国家和地区财务报告的质量及其一致性。此外,双方还关注到金融稳定理事会近期于9月发布的声明,该声明强调对全球统一的高质量会计准则目标提供持续国际支持的重要性。

考虑到上述进展,双方认为现在是对2005年北京联合声明进行更新的适当时机,以反映中国以及全球的有关进展。双方确定了未来合作的下列基础:

一、重申全面趋同的目标

2005年北京联合声明签署至今已近十年,这十年里双方就国际财务报告准则开展了持续有效的合作,得到了财政部部长楼继伟的大力支持。财政部部长助理戴柏华进一步重申了中国对基金会工作的持续支持,以及为实现二十国集团所认可的全球统一的高质量会计准则这一目标的不懈努力,同时重申中国将通过与国际财务报告准则的全面趋同来实现这一目标的愿景。这与中国的改革和发展要求是相适应的。

二、开展持续合作

受托人高度赞赏中国承担国际会计准则理事会新兴经济体工作组秘书处的工作,以及中国参与多个咨询机构、咨询工作组,并且从中国财政部派遣技术借调人员参与国际财务报告准则的制定工作,受托人还高度赞赏中国对基金会的持续财务支持。受托人将继续确保中国利益相关方全面参与国际财务报告准则未来制定工作。这与二十国集团要求深化新兴经济体在基金会和国际会计准则理事会相关工作的参与度是完全一致的。

三、成立联合工作组进一步深化合作

基于2005年北京联合声明的成功,双方试图探索中国进一步使用国际财务报告准则的可能途径。鉴于此,受托人和财政部将成立联合工作组,对推进国际财务报告准则在中国的使用及其他相关问题探索途径和方式,特别是针对国际化的中国企业。工作组将于近期举行首次会议。

 

Ministry of Finance of China and IFRS Foundation

Joint Statement

18 November, 2015, Beijing


Representatives of the Trustees of the IFRS Foundation and the Chinese Ministry of Finance held a bilateral meeting, on the occasion of the Trustees' final meeting of 2015 held in Beijing, China between 13 and 16 October 2015.  The bilateral meeting was led by Michel Prada, Chairman of the IFRS Foundation Trustees and Dai Bohua, Assistant Minister of the Ministry of Finance, China.

During the meeting, both parties noted the success of the existing Beijing Joint Statement, published in November 2005 between the China Accounting Standards Committee (CASC) and the International Accounting Standards Board (IASB).  It is the view of both parties that the Joint Statement has achieved its objectives.  In particular, that Chinese Accounting Standards (CAS) are now substantially converged with IFRS and the use of those standards has significantly enhanced the quality and transparency of financial reporting in China.

Moreover, both parties noted the progress around the world towards the goal of establishing IFRS as the single set of high quality, global accounting standards, and the resulting changes to the financial reporting landscape globally.  More than 100 countries now require the use of IFRS for all or most publicly listed entities, while post-adoption analysis has shown that IFRS has substantially increased the quality and consistency of financial reporting within adopting jurisdictions.  Furthermore, both parties noted the importance of continued international support for the goal of a single set of high quality, global accounting standards, as demonstrated most recently by the September 2015 statement of the Financial Stability Board.

Recognising these developments, both parties believe that now is an appropriate time to update the 2005 Beijing Joint Statement to reflect progress made in both China and around the world, and set out below the following basis for future cooperation:

Reaffirming the goal of full convergence

Ten years after the Beijing Joint Statement and continuous cooperation on IFRS under the leadership of Finance Minister Lou Jiwei, Assistant Minister of Finance Dai Bohua reaffirmed China's continued commitment towards the work of the IFRS Foundation, the G20-endorsed goal of a single set of high quality, global accounting standards and China's vision to achieve this goal through full convergence with IFRS.  This objective is compatible with China's reforms and development.

Enhancing continued cooperation

The Trustees noted their appreciation for China's leadership of the Secretariat of the IASB's Emerging Economies Group, for Chinese involvement in the various advisory bodies and consultative working groups, the provision of technical secondees from the Chinese Ministry of Finance and China's ongoing financial support to the IFRS Foundation.  The Trustees will continue to ensure that Chinese stakeholders are fully involved in the future development of IFRS.  Such involvement is fully consistent with the request of the G20 to deepen the participation of emerging economies in the work of the IFRS Foundation and the IASB.

Establishing a joint working group for further cooperation

Both parties intend to build upon the success of the 2005 Beijing Joint Statement and to explore possible ways to further the use of IFRS in China.   In support of this objective, the Trustees and the Ministry of Finance will establish a joint working group to explore ways and steps to advance the use of IFRS within China and other related issues, especially for those internationally orientated Chinese companies.  The first meeting of the working group will take place in the near future.