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

2025年10月15日

2019年4月25日，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（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》，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对《“一带一路”国家关于加强会计准则合作的倡议》进行了更新，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，共同推进合作。经《倡议》参与方共同协商，提出以下安排。

一、合作目标

通过共建“一带一路”国家在会计与可持续领域加强技术研讨、信息交流、经验分享，推动会计与可持续建设和能力提升，为建设全球统一的高质量会计与可持续准则贡献力量，为共建“一带一路”国家之间的经贸往来和资本流动创造良好的环境。

1.技术交流。加强会计与可持续准则方面的技术研讨，交流看法，共同应对会计与可持续准则建设过程中遇到的挑战，为国家或地区会计与可持续准则建设作出贡献。

2.政策宣传。彼此宣传本国或地区会计与可持续相关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，探讨提升会计与可持续能力建设的方法，包括培训的最佳方式。

4.合作研究。在适当的情况下，加强对会计与可持续议题的研究，解决各方在会计与可持续方面遇到的问题。

二、参与方及观察员

1.参与方。赞同《倡议》内容且加入《倡议》者，即可以参与方身份参加合作论坛、参与行政事项的讨论，并有资格参加相关技术交流、政策宣传、能力建设、合作研究等活动。

参与方加入《倡议》的程序：一是有意愿加入《倡议》的国家或地区准则制定机构以书面形式告知中方；二是中方征求参与方意见；三是参与方同意后，中方以书面形式告知各方同意该国家或地区准则制定机构加入《倡议》。

2.观察员。暂未加入《倡议》者，可先以观察员身份参加合作论坛，未来适时考虑正式作为参与方加入。

三、合作论坛

定期举办合作论坛是全体《倡议》参与方和观察员的主要交流合作方式。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.合作论坛每年举行一次，原则上以线上线下交替举办的形式开展。

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。《倡议》参与方代表出席论坛的差旅费等由其自行承担。

4.中方将协助论坛主办方筹办合作论坛会议，包括设计议程、邀请参与方和观察员参会等。

5.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。

6.合作论坛应形成联合公报，经参加合作论坛的参与方代表同意后发布。

四、联络办公室

中国厦门国家会计学院“一带一路”财经发展研究中心承担合作论坛联络办公室工作，联络办公室主要职责包括：

1.对《倡议》参与方提出的议题，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；

2.启动《倡议》官方网站并负责日常维护；

3.负责与《倡议》参与方和观察员之间的沟通联络，日常邮件处理、联系方式更新等日常联络工作；

4.依托“一带一路”财经能力建设平台，充分利用中国北京、上海、厦门三家国家会计学院等资源，先行构建系统化课程体系并启动相关培训；后续，《倡议》参与方可依据实际情况，自愿共享自有资源，合力推动能力提升；

5.承办《倡议》参与方共同决定后交办的其他事项。

“The Belt and Road”National Accounting Standards Cooperation Forum Mechanism

15October,2025

On April 25,2019,at the initiative of the Ministry of Finance of the People’s Republic of China,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 the Russian Federation,Saudi Organization for Chartered and Professional Accountants,Association of Syrian Certified Accountants,Ministry of Finance of Vietnam (hereinafter referred to as participants)jointly released the “Initiative on Promoting Accounting Standards Cooperation among Participating Countries of the Belt and Road Initiative”(hereinafter referred to as the 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 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 updated the Initiative,leveraging the “The Belt and Road”National Accounting Standards Cooperation Forum (hereinafter referred to as the Cooperation Forum)as a platform to jointly advance cooperation.The following arrangements have been proposed through consultations among participants of the Initiative.

I.Cooperation Goals

Participants of the Initiative will strengthen enhanced technical discussion,information exchange,and experience sharing in the field of accounting and sustainability,and promote the setting of accounting and sustainability disclosure standards and the enhancement of capacity,so as to contribute to the development of high-quality global accounting and sustainability disclosure standards,and create a good environment for economic and trade exchanges and capital flows between the Belt and Road Initiative partner countries.

1.Technical exchange.We will strengthen technical discussions on accounting and sustainability disclosure standards,exchange views to jointly address challenges encountered in the setting of accounting and sustainability disclosure standards,contributing to the development of national or jurisdictional accounting and sustainability disclosure standards.

2.Policy promotion.To facilitate economic and trade exchanges and capital flows,we will share information on implementation and supervision of national or jurisdictional accounting and sustainability disclosure standards and relevant regulations.

3.Capacity building.To enhance capacity of nations or jurisdictions,we will conduct training and other activities related to accounting and sustainability,where appropriate.

4.Cooperative research.We will promote researches on technical accounting and sustainability disclosure standard issues,where appropriate,to solve the problems encountered by nations or jurisdictions in the fields of accounting and sustainability.

II.Participants and Observers

1.Participants.Entities that endorse and join the Initiative as participants may participate in the Cooperation Forum,engage in discussions on administrative matters,and are eligible to participate in related technical exchanges,policy promotion,capacity building,and cooperative research activities.

Procedures to join the Initiative as participants:

(a)national or jurisdictional standard-setting bodies intending to join the Initiative shall notify the Chinese side in writing;

(b)the Chinese side shall solicit opinions from participants of the Initiative;

(c)with the consent of participants of the Initiative,the Chinese side shall notify all parties in writing of the approval for the national or jurisdictional standard-setting body to join the Initiative.

2.Observers.Entities that have not yet joined the Initiative may initially participate in the Cooperation Forum as observers and may consider formally joining as participants of the Initiative at an appropriate time in the future.

III.Cooperation Forum

Holding the Cooperation Forum on a regular basis is the primary means for participants of the Initiative and observers to engage in communication and collaboration.Participants of the Initiative are encouraged to hold bilateral or multilateral cooperation and information exchanges under the framework of the Initiative,and to carry out bilateral or multilateral capacity building and other programmes as needed.

1.The Cooperation Forum is held on an annual basis,in principle alternating between in-person and online formats.

2.We encourage participants of the Initiative to apply to host the Cooperation Forum.If no participant applies,the Ministry of Finance of the People's Republic of China will be responsible for organizing the Cooperation Forum.

3.The organizer of the Cooperation Forum shall provide conference venue,related facilities and conference services.The travel expenses of participants of the Initiative and observers attending the Cooperation Forum shall be borne by themselves.

4.The Chinese side will assist the organizer in preparing for the Cooperation Forum,including setting up the agenda,inviting participants of the Initiative and observers to participate.

5.The Cooperation Forum carries out activities by focusing on the above four goals,and topics raised by the majority participants of the Initiative.

6.The Cooperation Forum may produce a joint communiqué,which shall be published with the consent of the participants of the Initiative.

IV.Liaison Office

Research Center for the Belt &Road Financial and Economic Development at Xiamen National Accounting Institute (XNAI),China,shall serve as the Liaison Office for the Cooperation Forum.The Liaison Office is mainly responsible for the following tasks:

1.Conducting preliminary research and proposals for the technical issues raised by participants of the Initiative,as well as opinions and suggestions concerning the Cooperation Forum,and submitting them to all participants of the Initiative for discussion;

2.Launching the Initiative’s official website and being responsible for daily maintenance;

3.Daily liaison work such as liaison between participants of the Initiative and observers,daily mail processing,and contact information updating;

4.Leveraging the Belt and Road Economic and Financial Capability Building Platform and fully utilizing resources from the three national accounting institutes in Beijing,Shanghai and Xiamen of China,to establish an initial curriculum system and launch relevant trainings;subsequently,participants of the Initiative may voluntarily share their own resources,based on their actual situations,to jointly promote capacity building.

5.Undertaking any other matters assigned by the joint decision of participants of the Initiative.