2015年11月18日，北京
2015年10月13日-16日，國際財務報告準則基金會（以下簡稱“基金會”）受託人在北京召開了本年度最後一次會議，其間，基金會受託人與中國財政部的代表在北京舉行了雙邊會議。基金會受託人主席米歇爾？普拉達、中國財政部部長助理戴柏華共同主持了此次雙邊會議。
此次會議上，雙方對中國會計準則委員會與國際會計準則理事會於2005年11月在北京發佈的聯合聲明（以下簡稱“2005年北京聯合聲明”）給予了充分肯定，雙方認為該聯合聲明已經實現了其目標。特別是，中國企業會計準則實現了與國際財務報告準則的實質性趨同，並且中國企業會計準則的實施顯著提升了中國企業財務報告的質量及其透明度。
與此同時，雙方還關注到將國際財務報告準則作為全球統一的高質量會計準則這一目標在全球的進展，以及由此給全球財務報告領域帶來的變化。目前，已有超過100個國家要求所有或大部分公開上市公司採用國際財務報告準則，而且分析表明，採用國際財務報告準則實質上提升了這些國家和地區財務報告的質量及其一致性。此外，雙方還關注到金融穩定理事會近期於9月發佈的聲明，該聲明強調對全球統一的高質量會計準則目標提供持續國際支持的重要性。
考慮到上述進展，雙方認為現在是對2005年北京聯合聲明進行更新的適當時機，以反映中國以及全球的有關進展。雙方確定了未來合作的下列基礎：
一、重申全面趨同的目標
2005年北京聯合聲明簽署至今已近十年，這十年裡雙方就國際財務報告準則開展了持續有效的合作，得到了財政部部長樓繼偉的大力支持。財政部部長助理戴柏華進一步重申了中國對基金會工作的持續支持，以及為實現二十國集團所認可的全球統一的高質量會計準則這一目標的不懈努力，同時重申中國將通過與國際財務報告準則的全面趨同來實現這一目標的願景。這與中國的改革和發展要求是相適應的。
二、開展持續合作
受託人高度讚賞中國承擔國際會計準則理事會新興經濟體工作組秘書處的工作，以及中國參與多個諮詢機構、諮詢工作組，並且從中國財政部派遣技術借調人員參與國際財務報告準則的制定工作，受託人還高度讚賞中國對基金會的持續財務支持。受託人將繼續確保中國利益相關方全面參與國際財務報告準則未來制定工作。這與二十國集團要求深化新興經濟體在基金會和國際會計準則理事會相關工作的參與度是完全一致的。
三、成立聯合工作組進一步深化合作
基於2005年北京聯合聲明的成功，雙方試圖探索中國進一步使用國際財務報告準則的可能途徑。鑑於此，受託人和財政部將成立聯合工作組，對推進國際財務報告準則在中國的使用及其他相關問題探索途徑和方式，特別是針對國際化的中國企業。工作組將於近期舉行首次會議。
Ministry of Finance of China and IFRS Foundation
Joint Statement
18 November,2015, Beijing
Representatives of the Trustees of the IFRS Foundation and the Chinese Ministry of Finance held a bilateral meeting, on the occasion of the Trustees’ final meeting of 2015 held in Beijing, China between 13 and 16 October 2015.The bilateral meeting was led by Michel Prada, Chairman of the IFRS Foundation Trustees andDai Bohua, Assistant Minister of the Ministry of Finance, China.
During the meeting, both parties noted the success of the existing BeijingJoint Statement, published in November 2005 between the China Accounting Standards Committee （CASC） and the International Accounting Standards Board （IASB）.It is the view of both parties that the Joint Statement has achieved its objectives.In particular, that Chinese Accounting Standards （CAS） are now substantially converged with IFRS and the use of those standards has significantly enhanced the quality and transparency of financial reporting in China.
Moreover, both parties noted the progress around the world towards the goal of establishing IFRS as the single set of high quality, global accounting standards, and the resulting changes to the financial reporting landscape globally.More than 100 countries now require the use of IFRS for all or most publicly listed entities, while post-adoption analysis has shown that IFRS has substantially increased the quality and consistency of financial reporting within adopting jurisdictions.Furthermore, both parties noted the importance of continued international support for the goal of a single set of high quality, global accounting standards, as demonstrated most recently by the September 2015 statement of the Financial Stability Board.
Recognising these developments, both parties believe that now is an appropriate time to update the 2005 Beijing Joint Statement to reflect progress made in both China and around the world, and set out below the following basis for future cooperation:
Reaffirming the goal of full convergence
Ten years after the BeijingJoint Statement and continuous cooperation on IFRS under the leadership ofFinanceMinister Lou Jiwei, Assistant Ministerof Finance DaiBohua reaffirmed China’s continued commitment towards the work of the IFRS Foundation, the G20-endorsed goal of a single set of high quality, global accounting standards and China’s vision to achieve this goal through full convergence with IFRS.This objective is compatible with China’s reforms and development.
Enhancing continued cooperation
The Trustees noted their appreciation for China’s leadership of the Secretariat of the IASB’s Emerging Economies Group, for Chinese involvement in the various advisory bodies and consultative working groups, the provision of technical secondees from the Chinese Ministry of Finance and China’s ongoing financial support to the IFRS Foundation.The Trustees will continue to ensure that Chinese stakeholders are fully involved in the future development of IFRS.Such involvement is fully consistent with the request of the G20 to deepen the participation of emerging economies in the work of the IFRS Foundation and the IASB.
Establishinga joint working group for furthercooperation
Both parties intend to build upon the success of the 2005 BeijingJoint Statementand to explore possible ways to further the use of IFRS in China.In support of this objective, the Trustees and the Ministry of Finance will establish a joint working group to exploreways andsteps to advance the use of IFRS within China and other related issues, especially for those internationally orientated Chinese companies.The first meeting of the working group will take placein the near future.
閱讀更多 金融界 的文章
