2015年11月18日，北京

2015年10月13日-16日，國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則基金會(huì)（以下簡(jiǎn)稱“基金會(huì)”）受托人在北京召開了本年度最后一次會(huì)議，其間，基金會(huì)受托人與中國(guó)財(cái)政部的代表在北京舉行了雙邊會(huì)議?；饡?huì)受托人主席米歇爾·普拉達(dá)、中國(guó)財(cái)政部部長(zhǎng)助理戴柏華共同主持了此次雙邊會(huì)議。

此次會(huì)議上，雙方對(duì)中國(guó)會(huì)計(jì)準(zhǔn)則委員會(huì)與國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)于2005年11月在北京發(fā)布的聯(lián)合聲明（以下簡(jiǎn)稱“2005年北京聯(lián)合聲明”）給予了充分肯定，雙方認(rèn)為該聯(lián)合聲明已經(jīng)實(shí)現(xiàn)了其目標(biāo)。特別是，中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則實(shí)現(xiàn)了與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的實(shí)質(zhì)性趨同，并且中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則的實(shí)施顯著提升了中國(guó)企業(yè)財(cái)務(wù)報(bào)告的質(zhì)量及其透明度。

與此同時(shí)，雙方還關(guān)注到將國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則作為全球統(tǒng)一的高質(zhì)量會(huì)計(jì)準(zhǔn)則這一目標(biāo)在全球的進(jìn)展，以及由此給全球財(cái)務(wù)報(bào)告領(lǐng)域帶來(lái)的變化。目前，已有超過(guò)100個(gè)國(guó)家要求所有或大部分公開上市公司采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則，而且分析表明，采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則實(shí)質(zhì)上提升了這些國(guó)家和地區(qū)財(cái)務(wù)報(bào)告的質(zhì)量及其一致性。此外，雙方還關(guān)注到金融穩(wěn)定理事會(huì)近期于9月發(fā)布的聲明，該聲明強(qiáng)調(diào)對(duì)全球統(tǒng)一的高質(zhì)量會(huì)計(jì)準(zhǔn)則目標(biāo)提供持續(xù)國(guó)際支持的重要性。

考慮到上述進(jìn)展，雙方認(rèn)為現(xiàn)在是對(duì)2005年北京聯(lián)合聲明進(jìn)行更新的適當(dāng)時(shí)機(jī)，以反映中國(guó)以及全球的有關(guān)進(jìn)展。雙方確定了未來(lái)合作的下列基礎(chǔ)：

一、重申全面趨同的目標(biāo)

2005年北京聯(lián)合聲明簽署至今已近十年，這十年里雙方就國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則開展了持續(xù)有效的合作，得到了財(cái)政部部長(zhǎng)樓繼偉的大力支持。財(cái)政部部長(zhǎng)助理戴柏華進(jìn)一步重申了中國(guó)對(duì)基金會(huì)工作的持續(xù)支持，以及為實(shí)現(xiàn)二十國(guó)集團(tuán)所認(rèn)可的全球統(tǒng)一的高質(zhì)量會(huì)計(jì)準(zhǔn)則這一目標(biāo)的不懈努力，同時(shí)重申中國(guó)將通過(guò)與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的全面趨同來(lái)實(shí)現(xiàn)這一目標(biāo)的愿景。這與中國(guó)的改革和發(fā)展要求是相適應(yīng)的。

二、開展持續(xù)合作

受托人高度贊賞中國(guó)承擔(dān)國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)新興經(jīng)濟(jì)體工作組秘書處的工作，以及中國(guó)參與多個(gè)咨詢機(jī)構(gòu)、咨詢工作組，并且從中國(guó)財(cái)政部派遣技術(shù)借調(diào)人員參與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的制定工作，受托人還高度贊賞中國(guó)對(duì)基金會(huì)的持續(xù)財(cái)務(wù)支持。受托人將繼續(xù)確保中國(guó)利益相關(guān)方全面參與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則未來(lái)制定工作。這與二十國(guó)集團(tuán)要求深化新興經(jīng)濟(jì)體在基金會(huì)和國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)相關(guān)工作的參與度是完全一致的。

三、成立聯(lián)合工作組進(jìn)一步深化合作

基于2005年北京聯(lián)合聲明的成功，雙方試圖探索中國(guó)進(jìn)一步使用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的可能途徑。鑒于此，受托人和財(cái)政部將成立聯(lián)合工作組，對(duì)推進(jìn)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在中國(guó)的使用及其他相關(guān)問題探索途徑和方式，特別是針對(duì)國(guó)際化的中國(guó)企業(yè)。工作組將于近期舉行首次會(huì)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 and Dai Bohua， Assistant Minister of the Ministry of Finance， China.

During the meeting， both parties noted the success of the existing Beijing Joint 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 Beijing Joint Statement and continuous cooperation on IFRS under the leadership of Finance Minister Lou Jiwei， Assistant Minister of Finance Dai Bohua 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.

Establishing a joint working group for further cooperation

Both parties intend to build upon the success of the 2005 Beijing Joint Statement and 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 explore ways and steps 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 place in the near future.