“一带一路”国家关于加强会计准则合作的倡议

2025年10月15日

“一带一路”建设旨在加强共建“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；可持续是推动高质量发展的重要支撑，是促进经济社会发展的重要力量。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、新西兰外部报告理事会、巴基斯坦特许会计师公会、俄罗斯联邦财政部、沙特特许与职业会计师协会、叙利亚注册会计师协会、越南财政部等国家会计准则制定机构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》，被列入第二届“一带一路”国际合作高峰论坛多边合作成果文件清单。此后，柬埔寨会计与审计监管局、马尔代夫特许会计师协会、土耳其会计与审计准则监管局相继加入该倡议。2025年，上述13个参与方和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呼吁共建“一带一路”国家的会计与可持续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，相关国家或地区会计与可持续准则制定机构自愿参与，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。我们支持会计与可持续准则国际趋同和建立全球统一高质量会计与可持续准则的目标。

2.我们重视开展共建“一带一路”国家会计与可持续准则建设研究，这是各方增进了解、寻求共识的重要基础。我们建议重点对共建“一带一路”国家会计与可持续法规体系、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、交流信息在会计与可持续领域的重要性。我们鼓励各国或地区会计与可持续准则制定机构通过多渠道交流经验，加强政策沟通，探索推动共建“一带一路”国家寻求会计与可持续准则国际趋同的最佳路径，维护共建“一带一路”国家的利益。

4.我们建议加强会计与可持续领域能力建设，及时有效解决会计与可持续实务问题。充分利用第三届“一带一路”国际合作高峰论坛的务实成果之一，即“一带一路”财经能力建设平台，以及各参与方拥有的优质资源，为促进共建“一带一路”国家的经贸往来和资金融通创造良好的环境。

5.我们呼吁建立“一带一路”会计与可持续合作机制。鼓励各方积极探索建立会计与可持续合作的常态化交流机制，支持继续以首届“一带一路”国际合作高峰论坛倡议设立的“一带一路”财经发展研究中心为依托，办好“一带一路”国家会计准则合作论坛。

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

15October,2025

The Belt and Road Initiative (hereinafter referred to as “BRI”)cooperation aims to achieve policy,infrastructure,trade,financial and people-to-people connectivity among BRI partner countries,promote the orderly and free flow of economic factors,efficient allocation of resources,and in-depth integration of markets,and combine efforts from multiple parties to establish an open,inclusive and balanced,jurisdictional economic cooperation framework that benefits all.

As an international business language,accounting is an important foundation for modern social and economic activities and an important guarantee for promoting international economic and trade exchanges.Sustainability is a crucial pillar for promoting high-quality development and a significant driving force behind economic and social development.In 2019,the Ministry of Finance of the People’s Republic of China,Ministry of Finance of Laos,Mongolian Institute of Certified Public Accountants,Accounting Standards Board of Nepal,External Reporting Board of New Zealand,Institute of Chartered Accountants of Pakistan,Ministry of Finance of Russian Federation,Saudi Organization for Chartered and Professional Accountants,Association of Syrian Certified Accountants,and Ministry of Finance of Vietnam,initiated by Ministry of Finance of the People’s Republic of China,jointly launched and publicly released the “Initiative on Promoting Accounting Standards Cooperation among Participating Countries of the Belt and Road Initiative”which was included in the List of Deliverables of the Second Belt and Road Forum for International Cooperation.Subsequently,Accounting and Auditing Regulator of Cambodia,Institute of Chartered Accountants of the Maldives,and Public Oversight,Accounting and Auditing Standards Authority of Türkiye successively joined the initiative.In 2025,the aforementioned 13participants,along with 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,call on accounting and sustainability standards-setting bodies of BRI partner countries to act together on this Initiative,based on the principle of “achieving shared growth through discussion and collaboration”.

This unbinding Initiative is joined by relevant national or jurisdictional accounting and sustainability standard-setting bodies as participants on a voluntary basis,and is open for future participation.

The Initiative is envisaged on the following:

1.We are fully aware of the significance of a single set of high-quality global accounting and sustainability disclosure standards on promoting global economic and trade exchanges and capital flows.We support the international convergence of accounting and sustainability disclosure standards and the goal of developing a single set of high-quality global accounting and sustainability disclosure standards.

2.We attach importance to the research on the development of accounting and sustainability disclosure standards of the BRI partner countries,which is an important basis for all parties to enhance understanding and seek consensus.We suggest focusing on the research of the accounting and sustainability regulations system,and the formulation,implementation and supervision over application of accounting and sustainability disclosure standards of the BRI partner countries.

3.We highlight the importance of communication,experiences sharing,and information exchange for the development of accounting and sustainability disclosure standards.We encourage all the BRI countries’national accounting and sustainability standards-setting bodies to exchange experience through multiple communication channels,strengthen policy communication,explore the best path to achieve the international convergence of accounting and sustainability disclosure standards among the BRI partner countries,and safeguard the interests of these countries.

4.We suggest focusing on strengthening capacity building in the fields of accounting and sustainability disclosure standards,solving accounting and sustainability issues in practice timely and effectively.Leveraging the Belt and Road Economic and Financial Capacity Building Platform—one of the concrete outcomes of the Third Belt and Road Forum for International Cooperation—along with the high-quality resources from participants,we endeavor to foster a good environment for the economic and trade exchanges and financing among the BRI partner countries.

5.We call for the establishment of an accounting and sustainability cooperation mechanism among the BRI partner countries.We encourage all parties to actively explore the establishment of a regular exchange mechanism for the cooperation on accounting and sustainability,and promote the continued success of the “The Belt and Road”National Accounting Standards Cooperation Forum,which is supported by the Research Center for the Belt &Road Financial and Economic Development which was initiated at the first Belt and Road Forum.