“一带一路”国家关于加强会计准则合作的倡议

2019年4月25日

“一带一路”建设旨在加强“一带一路”国家之间的政策沟通、设施联通、贸易畅通、资金融通、民心相通，促进经济要素有序自由流动、资源高效配置和市场深入融合，共同打造开放、包容、均衡、普惠的区域经济合作架构。

作为国际通用商业语言，会计是现代社会经济活动开展的重要基础，是推动国际经贸往来的重要保障。为此，我们，中国财政部、老挝财政部、蒙古注册会计师协会、尼泊尔会计准则理事会、新西兰外部报告委员会、巴基斯坦特许会计师公会、俄罗斯联邦财政部、沙特注册会计师协会、叙利亚注册会计师协会和越南财政部呼吁“一带一路”国家的会计准则制定机构共同行动，本着“共商、共建、共享”的原则，发出本倡议。

本倡议不具有约束性，由相关国家会计准则制定机构在自愿基础上参与，并对未来参与保持开放。

本倡议的构想如下：

1.我们充分认识到，建立全球统一高质量会计准则意义重大，有利于促进全球经贸往来和资本流动。我们支持会计准则国际趋同和建立全球统一高质量会计准则的目标。

2.我们重视开展“一带一路”国家会计准则建设和国际趋同的系统研究，这是各方增进了解、寻求共识的重要技术基础。我们建议重点对“一带一路”国家会计准则法规体系、会计准则建设、实施及监管等领域进行研究。

3.我们强调加强沟通、分享经验、交流信息在会计准则制定领域的重要性。我们鼓励各国会计准则制定机构通过多渠道交流会计准则建设经验和推动国际趋同，加强政策沟通，探索推动“一带一路”国家会计准则国际趋同的最佳路径，维护“一带一路”国家的利益。

4.我们建议加强会计准则的有效执行，及时有效解决会计实务问题，提升能力，加强相关领域的交流合作，充分发挥会计准则作为国际通用商业语言的作用，为促进“一带一路”国家的经贸往来和资金融通创造良好的会计环境。

5.我们呼吁建立“一带一路”国家会计准则合作机制。鼓励各方积极探索建立会计准则合作的常态化交流机制，支持以首届“一带一路”高峰论坛倡议设立的“一带一路”财经发展研究中心为依托，筹划开展“一带一路”国家会计准则合作论坛/研讨会。

Initiative on Promoting Accounting StandardsCooperation among Participating Countries of the Belt and Road Initiative

25 April, 2019

The Belt and Road Initiative cooperation aims toachieve policy, infrastructure, trade, financial and people-to-people connectivityamong participating countries of the Belt and Road (hereinafter referred to as “BRIcountries”), promote the orderly and free flow of economic factors, efficientallocation of resources, and in-depth integration of markets, and combineefforts from multiple parties to establish an open, inclusive and balanced,regional economic cooperation framework that benefits all.

As an international business language, accountingis an important foundation for modern social and economic activities and animportant guarantee for promoting international economic and trade exchanges.To this end, we, Ministry of Finance of the People’s Republic of China,Ministry of Finance of Laos, Mongolian Institute of Certified PublicAccountants, Accounting Standards Board of Nepal, External Reporting Board ofNew Zealand, Institute of Chartered Accountants of Pakistan, Ministry ofFinance of Russian Federation, Saudi Organization for Certified PublicAccountants, Association of Syrian Certified Accountants and Ministry ofFinance of Vietnam, call on the accounting standards-setting bodies of the BRI countriesto act together on this Initiative, based on the principle of “achieving sharedgrowth through discussion and collaboration”.

This unbinding Initiative is joined on a voluntarybasis and is open for future participation.

The Initiative is envisaged on the following:

1. We are fully aware of the significance of a singleset of high-quality global accounting standards on promoting global economicand trade exchanges and capital flows. We support the international convergenceof accounting standards and the goal of developing a single set of high-qualityglobal accounting standards.

2. We attach importance to the systematic research onthe development of accounting standards and the international convergence ofthe BRI countries, which is an important technical basis for all parties toenhance understanding and seek consensus. We suggest focusing on the researchof the accounting standards and accounting regulations system, and the formulation,implementation and supervision over application of accounting standards of theBRI countries.

3. We highlight the importance of communication,experiences sharing, and information exchange for the development of accountingstandards. We encourage all the BRI countries’ accounting standards-settingbodies to exchange experience in accounting standards construction and ensure internationalconvergence through multiple communication channels, strengthen policycommunication, explore the best path to achieve the international convergenceof accounting standards among the BRI countries, and safeguard the interests ofthese countries.

4. We suggest focusing on enhancing effectiveimplementation of accounting standards, solving accounting issues in practicetimely and effectively, enhancing capacity, strengthening exchange andcooperation in relevant fields, andcreating a good accounting environment for the economic and trade exchanges andfinancing among the BRI countries by giving full play to the role of accountingstandards as an international business language.

5. We call for the establishment of an accountingstandards cooperation mechanism among the BRI countries. We encourage allparties to actively explore the establishment of a regular exchange mechanismfor the cooperation on accounting standards, and support the plan for anaccounting standards cooperation forum/seminar among the BRI countries, whichis supported by the Research Center for the Belt & Road Financial andEconomic Development initiated at the first Belt and Road Forum.