推动新兴市场和转型经济国家会计国际趋同的北京倡议

　　(2007年7月12日 北京)

　　2007年7月13日财政部新闻办公室

　　由国际会计准则理事会和中国会计准则委员会共同主办的新兴市场与转型经济国家会计国际趋同研讨会于2007年7月10日至11日在北京举行。来自世界银行、联合国贸发会议、欧盟以及17个新兴市场与转型经济国家和地区及发达国家的代表对新兴市场和转型经济国家采用国际财务报告准则或与之趋同所采取的战略及在该过程中遇到的挑战进行了研讨。加强新兴市场与转型经济国家在会计准则制定、执行和教育培训等方面的合作，将进一步推动新兴市场和转型经济国家参与国际趋同，有利于建立全球高质量财务报告准则体系，以适应经济全球化的客观需求。

　　与会代表交流了各新兴市场和转型经济国家在推动会计国际趋同方面的努力，并呼吁在下列方面形成共识、采取一致行动：

　　一、新兴市场和转型经济国家应当树立明确的会计国际趋同理念，并采取积极行动制定与国际财务报告准则趋同的计划。会计国际趋同是大势所趋，是发展方向，代表们支持会计国际趋同，也支持国际会计准则理事会为实现制定全球高质量会计准则体系所做的努力。国际会计准则理事会鼓励各国以制定完整采用国际财务报告准则计划的方式参与国际趋同过程。但国际会计准则理事会承认每个国家或地区有其具体情况，国际趋同应当是一个过程，而且这一过程应当体现为国家会计准则制定机构与国际会计准则理事会的双向互动。在研讨会上，与会代表分享了各个国家和地区会计国际趋同的经验，并认为中国的会计准则建设和国际趋同所取得的成果，为新兴市场和转型经济国家积累了重要的有参考价值的经验。

　　二、国际会计准则理事会应当为新兴市场和转型经济国家参与国际财务报告准则制定从而实现会计国际趋同继续创造有利环境。《国际会计准则委员会基金会章程》要求国际会计准则理事会在其准则制定和其他活动中考虑新兴市场和转型经济国家的需要。因此，国际会计准则理事会在制定准则的过程中，应充分听取包括新兴市场和转型经济国家在内的各方面意见、考虑其实际情况。国际会计准则理事会参与了很多延伸活动，包括举办区域性会议，以了解利益相关方的观点。新兴市场和转型经济国家在国际会计准则委员会基金会和准则咨询委员会中也有代表。新兴市场和转型经济国家是全球

资本市场的重要参与力量和国际财务报告准则的使用者，因而应当在国际财务报告准则制定中发挥重要作用。为此，代表们提议创设“新兴市场和转型经济国家会计国际趋同论坛”，建立定期交流机制，完善和落实“北京倡议”的各项内容。论坛可由国际会计准则理事会、中国会计准则委员会、其他愿意承办论坛会议的新兴市场和转型经济国家和会计组织每年召集，其讨论纪要将提供给国际会计准则理事会。与会代表一致同意争取本国或本地区相关机构和监管部门对论坛的支持。论坛欢迎所有新兴市场与转型经济国家参与其中。

　　三、新兴市场和转型经济国家在参与会计国际趋同和国际财务报告准则制定方面应采取更加积极的行动。新兴市场经济和转型国家应当加强与国际会计准则理事会的沟通及其之间的沟通和交流。这些合作可采取多种形式，内容可包括从采用国际财务报告准则或制定准则的经验到人才教育和培训的模式。作为本次会议的主办方，国际会计准则理事会和中国会计准则委员会愿继续支持新兴市场和转型经济国家在国际趋同方面采取的积极行动。中国会计准则委员会告知与会代表，通过国际会计准则委员会基金会的教育部门，中国会计准则委员会 将与国际会计准则理事会共同工作，考虑建立一项面向新兴市场和转型经济国家的国际趋同教育培训计划。中国会计准则委员会将利用亚太财经与发展中心（AFDC）项目资金，每年为新兴市场和转型经济国家培训会计国际趋同人才。

　　Beijing Initiative for Promoting International Convergence of

　　Accounting in Emerging and Transition Economies

　　July 12， 2007 Beijing

　　The Symposium on International Convergence of Accounting in Emerging Markets and Transition Economies， jointly hosted by International Accounting Standards Board (IASB) and China Accounting Standards Committee (CASC)， was held in Beijing on July 10-11， 2007.The participants present at the Symposium (hereinafter referred to as “the participants”)， which include representatives from the World Bank， the UNCTAD， EU，seventeen emerging markets， transition economies and developed market economies， discussed strategies taken by emerging markets and transition economies to adopt or converge with International Financial Reporting Standards (IFRSs) and the challenges encountered during the process. Building upon and strengthening cooperation with emerging markets and transition economies in the development， implementation and training of accounting standards will promote emerging markets and transition economies to participate in international convergence and is beneficial to a single global high-quality set of financial reporting standards to meet the objective needs of economic globalization.

　　The participants discussed the efforts made by emerging markets and transition economies in the international convergence of accounting， and called for mutual understanding and common actions in the following aspects:

　　1. Emerging markets and transition economies should build up a clear concept about international convergence of accounting， and take active action to develop a plan on convergence with IFRSs.The international convergence of accounting is the irreversible trend and direction of development. The participants support international convergence of accounting and the IASB in its efforts to build a global high-quality accounting standards system.The IASB encourages countries to participate in the international convergence process by developing a plan to adopt the complete set of IFRSs.However， the IASB recognizes that there are specific conditions in each jurisdiction.Convergence is a process and should be a two-way interaction between national accounting standards setters and the IASB. The participants shared experiences on the international convergence of accounting in their own countries at the Symposium， and took note that China’s developments of accounting standards and its achievements towards international convergence have accumulated valuable and significant experience for emerging markets and transition economies.

　　2. The IASB should continue to create a favorable environment for emerging markets and transition economies to participate in the development of IFRSs thus achieve the international convergence of accounting.The International Accounting Standards Committee Foundation (IASCF) Constitution charges the IASB to consider the needs of emerging markets and transition economies in its standard-setting and other activities. Accordingly， opinions from different parties， including emerging markets and transition economies， and their actual situations need to be taken into sufficient considerations during the standard-setting of the IASB. The IASB participates in several outreach activities， including sponsoring regional meetings， at which it seeks to learn the views of its constituents. Emerging markets and transition economies are also represented on the IASCF Trustees and Standards Advisory Council (SAC).Emerging markets and transition economies are important participants in the global capital market and users of IFRSs， thus they will play an important role in IFRSs setting. Therefore， the participants proposed to set up a Forum on International Convergence of Accounting in Emerging Markets and Transition Economies to establish a regular exchange mechanism to improve and implement the various suggestions raised in the Beijing Initiative. The Forum can be convened annually by the IASB， CASC， other emerging markets and transition economies，and accounting organizations who are willing to host the Forum. The minutes of discussions at the Forum will be offered to the IASB. The participants unanimously agreed to try to gain support to the Forum from their local agencies and supervisory departments. All the emerging markets and transition economies are welcome to participate in this Forum.

　　3. Emerging markets and transition economies should take more positive actions to participate in the international convergence of accounting and development of IFRSs. All emerging markets and transition economies should strengthen communication and exchange with the IASB， as well as that among one another. Such cooperation can be conducted in various forms ranging from the experience of adopting IFRSs or formulating standards and models of personnel education and training.As joint hosts of this conference， the IASB and CASC will continue to support emerging markets and transition economies to take positive actions in international convergence.The CASC informed the participants that it will work together with the IASB through IASCF’s education department to consider the establishment of an education training program on international convergence targeted at emerging markets and transition economies. The CASC will utilize project funds of Asia-Pacific Finance and Development Center (AFDC) to train human resources from emerging markets and transition economies in the field of international convergence of accounting.