首届“一带一路”国家会计准则合作论坛联合公报

2019年11月8日，中国·厦门

2019年11月7-8日，首届“一带一路”国家会计准则合作论坛（以下简称合作论坛）在中国厦门召开。本次合作论坛由中国财政部主办，厦门国家会计学院、“一带一路”财经发展研究中心承办。《“一带一路”国家关于加强会计准则合作的倡议》的参与方，来自中国财政部、柬埔寨国家会计委员会、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等8个国家会计准则制定机构的代表参加了此次合作论坛。

与会代表分享了各自会计准则体系建设的经验和未来的计划，并探讨了面临的主要挑战。与会代表相信，在经济全球化不断深化的背景下，会计准则在国际经贸往来和资本流动中日益发挥重要作用，特别是随着国际财务报告准则的广泛采用或与之趋同，会计的国际通用商业语言的功能更加显现。与会代表同意应加强会计准则方面的交流与合作，共同应对准则实施、能力建设、会计监管等问题，为国际经贸往来和资本流动创造良好的会计环境。

与会代表对如何进一步办好合作论坛进行了讨论。与会代表同意，合作论坛将围绕技术信息交流、政策宣传、能力建设和合作研究等目标，办成平等、开放、务实的交流平台；合作论坛将定期举办；由位于中国厦门的“一带一路”财经发展研究中心负责合作论坛有关联络事宜。

Communique of theFirst "Belt and Road" National Accounting Standards Cooperation Forum

8 November 2019,Xiamen, China

TheFirst “Belt and Road” National Accounting Standards Cooperation Forum(hereinafter referred to as the “Cooperation Forum”) was held in Xiamen, China,from 7 to 8 November 2019.  TheCooperation Forum was hosted by the Ministry of Finance of the People’sRepublic of China and co-organized by the Xiamen National Accounting Instituteand the Research Center for the Belt & Road Financial and EconomicDevelopment.  The Cooperation Forum wasattended by delegates from accounting standards-setting bodiesof 8 participating countries of The Initiative on Promoting Accounting StandardsCooperation among Participating Countries of the Belt and Road Initiative,including Ministry of Finance of the People’s Republic of China, NationalAccounting Council of Cambodia, Mongolian Institute of Certified PublicAccountants, Accounting Standards Board of Nepal, External Reporting Board ofNew Zealand, Institute of Chartered Accountants of Pakistan, Ministry ofFinance of the Russian Federation and Saudi Organization for Certified PublicAccountants.

Thedelegates shared experience and future plans on accounting standards setting intheir countries as well as discussed main challenges in this area.  The delegates expressed their confidence that,within the framework of the deepening economic globalization, accountingstandards play an increasingly significant role in the international economicand trade exchanges and capital flows. In particular, as the IFRS Standards arewidely adopted or converged with by jurisdictions around the world, thefunction of accounting as an international business language becomes even moresignificant.  The delegates understandthe necessity to strengthen exchanges and cooperation in accounting standardsand to jointly address such issues as standards implementation, capacitybuilding and accounting supervision so as to create a good accountingenvironment for the international economic and trade exchanges and capitalflows.

Thedelegates had a discussion upon how to further run the Cooperation Forum.  The delegates agreed that the CooperationForum should focus on technical information exchanges, policy promotion,capacity building and cooperative research, as well as establishment of anequal, open and pragmatic communication platform; the Cooperation Forum will beheld regularly; the Research Center for the Belt & Road Financial andEconomic Development located in Xiamen, China, should be responsible for theliaison matters of the Cooperation Forum.