关于深化“一带一路”国家会计准则合作论坛机制建设的安排

（2019年11月8日 中国厦门）

2019年，在中国财政部的倡议下，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、越南财政部以及柬埔寨国家会计准则委员会等国家会计准则制定机构（以下简称参与方）共同发起并对外发布了《“一带一路”国家关于加强会计准则合作的倡议》（以下简称《倡议》），按照“共商、共建、共享”原则，以“一带一路”国家会计准则合作论坛（以下简称合作论坛）为平台，共同推进会计准则合作。2019年11月8日，来自中国、柬埔寨、蒙古、尼泊尔、新西兰、巴基斯坦、俄罗斯、沙特等会计准则制定机构的代表就“一带一路”国家会计准则合作论坛下的相互交流进行了讨论。经《倡议》参与方共同协商，提出以下安排。

一、我们的目标

通过“一带一路”国家在会计准则领域加强技术研讨、信息交流、经验分享，推动会计准则建设和能力提升，为建设全球统一的高质量会计准则贡献力量，为“一带一路”国家之间的经贸往来和资本流动创造良好的会计环境。

1．技术信息交流。加强会计准则方面的技术研讨，交流看法、协调立场，共同应对会计准则建设过程中遇到的挑战，为国家会计准则建设作出贡献。

2．政策宣传。彼此宣传本国会计准则、相关会计法规实施及监管等情况，以便利经贸交往和资本流动。

3．能力建设。在适当的情况下，探讨提升会计准则能力建设的方法，包括培训的最佳方式。

4．合作研究。在适当的情况下，加强对会计准则技术议题的研究，解决各国家在会计准则方面遇到的问题。

二、合作机制

以定期举办合作论坛为全体《倡议》参与方的主要交流合作的方式。鼓励《倡议》参与方在《倡议》框架下举行双边或多边的信息交流，按需开展双边或多边能力建设等工作。

1．合作论坛近期内每一年举行一次。

2．鼓励各《倡议》参与方申请承办合作论坛。如果没有参与方提出承办合作论坛的申请，则由中国财政部负责承办。

3．承办合作论坛的参与方，应提供会议场地、相关设施及会议服务的相关费用。《倡议》参与方代表出席论坛的差旅费、食宿费等由其自行承担。

4．合作论坛主要围绕上述四项目标及多数《倡议》参与方认同的议题开展活动。为使合作论坛的活动更有针对性和有效性，合作论坛将制定工作计划，并根据《倡议》参与方意见定期充实、更新。工作计划应经全体《倡议》参与方同意并向全体参与方发布。

合作论坛结束后，应形成会议公报，经参加合作论坛代表同意后发布。

三、运作程序

1．合作论坛持开放立场，赞同《倡议》内容的有意者，即可参与合作论坛。

2．每次合作论坛的会议将由会议主席主持，由合作论坛承办方的会计准则制定机构负责人或其指定人员担任。会议主席的职责在每次合作论坛会议结束后自行终止。

3．设立联络办公室，负责合作论坛中《倡议》参与方之间的联络沟通，主要承担以下工作：

（1）负责起草和更新工作计划，对工作计划落实情况进行总结并提交全体《倡议》参与方审议；

（2）协助论坛承办方筹办合作论坛的会议；

（3）对《倡议》参与方提出的技术性议题，以及涉及合作论坛的意见、建议等进行前期研究并提出方案，提交全体《倡议》参与方讨论；

（4）筹建《倡议》相关网页并负责日常维护；

（5）负责《倡议》参与方之间的联络、日常邮件处理、联系方式更新等日常联络工作；

（6）承办《倡议》参与方共同决定后交办的其他事项。

联络办公室设在“一带一路”财经发展研究中心（中国厦门）。

“The Belt and Road” National Accounting StandardsCooperation Forum Mechanism

(November 8, 2019, Xiamen, China)

Background

In 2019, at the initiative of the Ministry of Finance of thePeople’s Republic of China, the Ministry of Finance of the People’s Republic ofChina, Ministry of Finance of Laos, Mongolian Institute of Certified PublicAccountants, Accounting Standards Board of Nepal, External Reporting Board of NewZealand, Institute of Chartered Accountants of Pakistan, Ministry of Finance ofthe Russian Federation, Saudi Organization for Certified Public Accountants, Associationof Syrian Certified Accountants, Ministry of Finance of Vietnam, and NationalAccounting Council of Cambodia (hereinafter referred to as the Participants)jointly released the “Initiativeon Promoting Accounting Standards Cooperation among Participating Countries ofthe Belt and Road Initiative” (hereinafter referred to as the Initiative). In accordance with theprinciple of “achieving shared growth through discussion and collaboration”, wetake “The Belt and Road” National Accounting Standards Cooperation Forum(hereinafter referred to as the Cooperation Forum) as a platform to jointlypromote cooperation on accounting standards. Delegates from accountingstandards-setting bodies of countries including China, Cambodia, Mongolia,Nepal, New Zealand, Pakistan, Russia and Saudi Arabia had a discussion oninteractions within the Cooperation Forum on 8 November 2019. The followingarrangements have been proposed through consultations among the Participants ofthe Initiative.

I. Our aim and goals

The Participants of theInitiative will strengthen technical discussion, information exchange, andexperience sharing in the field of accounting standards, and promote the settingof accounting standards and the enhancement of capacity, so as to contribute tothe development of high-quality global accounting standards, and create a goodaccounting environment for economic and trade exchanges and capital flowsbetween these jurisdictions.

1. Technical information exchanges. We will strengthen technical discussions onaccounting standards, exchange views, and coordinate positions to jointlyaddress challenges encountered in the setting of the national accountingstandards.

2. Policy promotion. To facilitate economic and trade exchangesand capital flows, we will share information on each jurisdiction’s accountingstandards and promote implementation and supervision of relevant accounting standards,etc. to one another.

3. Capacity building. We will discuss ways for improvement thecapacity building of accounting standards including best solutions fortraining, where appropriate.

4. Cooperative research. We will promote researches on technicalaccounting standard issues, where appropriate.

II. Mechanism ofcooperation

Holding the Cooperation Forum on a regular basis will be the main exchangeand cooperation method for the Participants of the Initiative. The Participants of the Initiative are encouraged to hold bilateral or multilateralcooperation and information exchanges under the framework of the Initiative, and to carry outbilateral or multilateral capacity building and other programmes as needed.

1. The Cooperation Forum will be held once everyyear for the near term.

2. We encourage the Participants of theInitiative to apply to host the Cooperation Forum. If no Participant applies,the Ministry of Finance of the People's Republic of China will be responsiblefor organizing the Cooperation Forum.

3. The organizer of the Cooperation Forum shall provide the relevantfees for the conference venue, related facilities and conference services. Thetravel expenses, accommodation, and other expenses of the Participants of the Initiative attending the CooperationForum shall be borne by themselves.

4. The Cooperation Forum carries out activities by focusing on theabove four goals, and topics raised by the majority of the Participants of the Initiative. In order to make theactivities of the Cooperation Forum more targeted and effective, the CooperationForum will formulate a work plan and regularly update it according to the opinionsof the Participants of the Initiative.The work plan shall be approved by and issued to the Participants of the Initiative. After the CooperationForum, a meeting communiqué shall be published with the consent of theparticipating delegates.

III. Operational procedures

1. The Cooperation Forum is open-ended and interested parties who arewilling to join the Initiative mayparticipate in the meetings of the Cooperation Forum.

2. Each meeting of the Cooperation Forum is chaired by the Chair forthemeeting. The Chair for themeeting is the head or designatedpersonnel of the accounting standards-setting body of the hosting jurisdiction.The duty of the Chair for the meeting will terminate by itself after the end ofthe meeting of the Cooperation Forum.

3. A Liaison Office willbe established to take the responsibilities of liaison and communication betweenthe Participants of the Initiativewithin the Cooperation Forum. The Liaison Office is mainly responsible for thefollowing tasks.

• Drafting and updating the work plan, summarizing the implementationof the work plan, and submitting it to the Participants of the Initiative for review;

• Assisting the forum organizer to organize the meeting of the CooperationForum;

• Conducting preliminary research and proposals for the technicalissues raised by the Participants of theInitiative, as well as opinions and suggestions concerning the CooperationForum, and submitting them to all Participants of the Initiative for discussion;

• Establishing the Initiative’s related webpages and beingresponsible for daily maintenance;

• Daily liaison work such as liaison between the Participants of the Initiative, daily mail processing,and contact information updating;

• Undertaking other matters assigned by the joint decision of theParticipants of the Initiative.

The Liaison Office will be located in theResearch Center for the Belt & Road Financial and Economic Development(Xiamen, China).