第七届“一带一路”国家会计准则合作论坛联合公报

2025年10月14—15日，中国上海

1. 《“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》）的参与方¹，于2025年10月14—15日在中国上海举行第七届“一带一路”国家会计准则合作论坛（以下简称论坛），围绕人工智能和数字科技赋能会计转型、财会人才教育培养、联合国可持续发展目标（SDGs）下的绿色发展路径、可持续披露准则的全球趋势与区域实践等主题进行深入探讨。

2. 我们欢迎孟加拉国财务报告委员会、白俄罗斯财政部、保加利亚注册会计师协会、埃及金融监管局、毛里塔尼亚审计法院、缅甸会计委员会、秘鲁会计准则委员会、斯里兰卡特许会计师协会作为参与方加入《倡议》。

3. 我们欢迎亚美尼亚财政部、巴西会计公告委员会、韩国会计研究院、马来西亚会计准则理事会、菲律宾财务与可持续报告准则委员会、南非特许会计师协会、中国香港会计师公会、中国澳门会计师专业委员会作为《倡议》观察员参加会议。

4. 我们践行多边主义，坚持共商共建共享的全球治理观。鉴此，我们核准了修订后的《倡议》和《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》。

5. 我们忆及《倡议》自2019年发布至今由构想转化为现实的历程。我们重申建立全球统一的高质量会计与可持续准则意义重大，有利于促进全球经贸往来和资本流动。

会计议题

6. 我们注意到，人工智能和数字科技的迅猛发展，为新时期会计工作带来新的机遇，同时也带来了前所未有的挑战。我们支持秉持开放协作、务实创新的理念，共同探索人工智能与数字科技在会计领域的合理应用路径，助力共建“一带一路”国家会计体系数字化转型，为提升会计服务质量与效率、促进跨境经贸合作提供技术支撑。

7. 我们认同财会人才的培养对各国和地区企业竞争力提升、经济高质量发展以及社会资源有效配置具有重要影响，积极分享在财会教育体系构建方面的实践经验。

8. 我们重视共享参与方间优质资源，凝聚专业力量，携手推动“一带一路”会计与可持续能力提升，为各国会计和可持续准则的建设与实施筑牢人才根基。

可持续议题

9. 我们赞赏参与方积极落实应对气候变化的战略与政策方面所付出的努力。我们支持在联合国可持续发展目标（SDGs）框架下，通过包括加强可持续披露等在内的绿色发展领域的国际合作，为共同推动经济社会可持续发展注入强劲动力。

10. 我们赞赏参与方在制定本国可持续披露准则方面取得的进展。参与方构建可持续披露准则体系，既借鉴国际标准，又契合本国实际情况。

11. 我们鼓励总结不同国家或地区在可持续披露方面的多元化实践经验，并在参与方间开展经验分享与交流学习，为建设全球可持续披露准则贡献力量。

进一步深化合作

12. 我们注重行动导向，充分调动各方资源，打造更多可视成果。我们欢迎“一带一路”国家会计准则合作倡议网站正式上线；我们鼓励充分利用参与方拥有的优质资源和“一带一路”财经能力建设平台，启动“一带一路”会计与可持续能力建设课程体系；我们赞赏中国厦门国家会计学院与巴基斯坦特许会计师公会开展合作研究项目。

13. 我们同意，未来将共同参与《倡议》网站建设，开展培训研讨和相关研究，积极推动会计与可持续领域知识经验的交流互鉴，为更好实现论坛的技术交流、政策宣介、知识分享、合作研究等四项目标持续贡献力量。

14. 我们对中方举办第七届“一带一路”国家会计准则合作论坛和所做的工作表示感谢。

15. 第八届“一带一路”国家会计准则合作论坛将于2026年由中方以线上方式举办。

¹ 目前，《倡议》参与方包括孟加拉国、白俄罗斯、保加利亚、柬埔寨、中国、埃及、老挝、马尔代夫、蒙古国、毛里塔尼亚、缅甸、尼泊尔、新西兰、巴基斯坦、秘鲁、俄罗斯、沙特阿拉伯、叙利亚、斯里兰卡、土耳其、越南等21个国家的会计和可持续准则制定机构。新西兰、叙利亚没有参加第七届论坛。

The Seventh Belt and Road Accounting Standards  Cooperation Forum Communiqué

14–15October 2025,Shanghai,China

Preamble

1.We,the participants¹ of the Initiative on Promoting Accounting Standards Cooperation among Participating Countries of the Belt and Road Initiative (hereinafter referred to as “the Initiative”)held the Seventh Belt and Road Accounting Standards Cooperation Forum (hereinafter referred to as “the Forum”)in Shanghai,China,on October 14–15,2025.The Forum conducted in-depth discussions on topics including AI and digital technologies enabling accounting transformation,education of financial and accounting talents,green development pathways towards the UN Sustainable Development Goals (SDGs),as well as global trends and regional practices in sustainability disclosure standards.

2.We welcome Financial Reporting Council of Bangladesh,Ministry of Finance of the Republic of Belarus,Institute of Certified Public Accountants in Bulgaria,Egyptian Financial Regulatory Authority,Court of Accounts of Mauritania,Myanmar Accountancy Council,Peruvian Accounting Standards Council,and Institute of Chartered Accountants of Sri Lanka to join the Initiative as new participants.

3.We welcome Ministry of Finance of Armenia,Brazilian Accounting Pronouncements Committee,Korea Accounting Institute,Malaysian Accounting Standards Board,Philippine Financial and Sustainability Reporting Standards Council,South African Institute of Chartered Accountants,Hong Kong Institute of Certified Public Accountants (Hong Kong,China),and Professional Committee of Accountants of Macau (Macau,China)to participate in the Forum as observers of the Initiative.

4.We should practice multilateralism,and uphold the vision of global governance featuring extensive consultation and joint contribution for shared benefit.In this context,we endorsed the revised Initiative and “The Belt and Road National Accounting Standards Cooperation Forum Mechanism”.

5.We recall the journey of the Initiative from its inception in 2019to its realization today.We reiterate the significance of a single set of high-quality global accounting and sustainability disclosure standards,which contribute to promoting global economic and trade exchanges and capital flows.

Accounting Topics

6.We take note that the rapid development of AI and digital technologies presents new opportunities and also unprecedented challenges for accounting in the new era.We support the adoption of an open,collaborative,pragmatic and innovative approach to jointly explore appropriate pathways for the application of AI and digital technologies in the accounting field.This will facilitate the digital transformation of accounting systems in Belt and Road partner countries,and provide technological support to enhance the quality and efficiency of accounting services and promote cross-border economic and trade cooperation.

7.We recognize that the cultivation of professional accountants is essential to enhancing enterprise competitiveness,driving high-quality economic development,and ensuring effective allocation of social resources in various jurisdictions.We proactively share practical experiences in financial and accounting education system development.

8.We attach importance to sharing high-quality resources among participants,pooling professional strength,and working together to advance accounting and sustainability capacity building under the Initiative,thereby strengthening the human resources foundation for the development and implementation of accounting and sustainability disclosure standards in participating countries.

Sustainability Topics

9.We applaud the efforts made by participants in actively implementing strategies and policies to address climate change.We support,within the framework of the UN Sustainable Development Goals (SDGs),enhancing international cooperation in green development—including strengthening sustainability disclosure—to inject strong impetus into sustainable economic and social development.

10.We appreciate the progress made by participants in developing their national sustainability disclosure standards.In establishing these standards,participants draw upon international standards while ensuring compatibility with their respective national contexts.

11.We encourage to summarize diverse practical experiences in sustainability disclosure standards of countries and jurisdictions,and promote the sharing of insights and mutual learning among participants to contribute to the development of global sustainability disclosure standards.

Further Deepening Cooperation

12.We focus on taking real actions,fully mobilize various resources,and strive to deliver more visible outcomes.We welcome the official launch of the website of the Initiative.We encourage full utilization of the high-quality resources available among participants and the Belt and Road Economic and Financial Capacity Building Platform to initiate the Belt and Road Accounting and Sustainability Capacity Building Curriculum System.We appreciate the collaborative research project between Xiamen National Accounting Institute of China and Institute of Chartered Accountants of Pakistan.

13.We agree to jointly participate in the development of the Initiative website,conduct training workshops and relevant researches,and actively promote the exchange and mutual learning of knowledge and experience in the fields of accounting and sustainability in the future,so as to contribute to the continuous advancement of the Forum’s four objectives:technical exchange,policy promotion,knowledge sharing,and collaborative research.

Conclusion

14.We extend our gratitude to China for hosting the Seventh Belt and Road Accounting Standards Cooperation Forum and for its dedicated efforts in advancing this event.

15.The Eighth Belt and Road Accounting Standards Cooperation Forum is planned to be held virtually by China in 2026.

¹The participants of the Initiative include accounting and sustainability standards setters from 21countries,including Bangladesh,Belarus,Bulgaria,Cambodia,China,Egypt,Laos,Maldives,Mongolia,Mauritania,Myanmar,Nepal,New Zealand,Pakistan,Peru,Russia,Saudi Arabia,Syria,Sri Lanka,Türkiye,and Vietnam.New Zealand and Syria did not participate in the 7th Forum.