圖為伊恩·鮑爾在演講會(huì)上發(fā)言

2006年2月15日 北京

　　非常感謝對(duì)我的介紹！

　　正如格雷厄姆·沃德先生所指出的一樣，今天我們非常高興和榮幸地來到這里，財(cái)政部和中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)宣布中國審計(jì)準(zhǔn)則與國際審計(jì)準(zhǔn)則趨同。

　　你們通過準(zhǔn)則國際趨同來強(qiáng)化中國會(huì)計(jì)職業(yè)的這些行動(dòng)不能被看成是一個(gè)孤立行動(dòng)。它對(duì)于發(fā)展你們國家的資本市場具有根本重要性，而且我相信，也是與中國過去10年來的改革進(jìn)程一脈相承。

　　改革，包括貿(mào)易開放、允許私人資本進(jìn)入工商企業(yè)、通過在沿海地區(qū)建立經(jīng)濟(jì)特區(qū)鼓勵(lì)外國直接投資等等，已經(jīng)增強(qiáng)了你們國家在全球市場的作用和聲譽(yù)。你們加入世界貿(mào)易組織也是如此。要求堅(jiān)持高質(zhì)量的審計(jì)準(zhǔn)則是加強(qiáng)金融基礎(chǔ)設(shè)施和增進(jìn)市場信心的另一種方法。

　　國際審計(jì)與鑒證準(zhǔn)則理事會(huì)主席約翰·卡洛斯先生，將就國際審計(jì)與鑒證準(zhǔn)則理事會(huì)的工作以及國際審計(jì)準(zhǔn)則演講。我今天的主題是，關(guān)于國際會(huì)計(jì)師聯(lián)合會(huì)、關(guān)于我們強(qiáng)化準(zhǔn)則制定程序的措施、以及關(guān)于你們最近的這些行動(dòng)的重要意義。

　　讓我先談國際會(huì)計(jì)師聯(lián)合會(huì)（IFAC），你們中的一些人可能對(duì)我們的組織了解不多。IFAC由來自于120個(gè)國家的160多個(gè)會(huì)員組織構(gòu)成，會(huì)員組織大部分是各個(gè)國家的職業(yè)協(xié)會(huì)，如中注協(xié)。這些會(huì)員組織代表250多萬在工商界、企業(yè)、會(huì)計(jì)師事務(wù)所、政府以及學(xué)術(shù)界工作的會(huì)計(jì)師。IFAC的宗旨是保護(hù)公眾利益，以對(duì)全球的經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定作出貢獻(xiàn)。我們實(shí)現(xiàn)該目標(biāo)的主要方法，就是通過國際準(zhǔn)則制定活動(dòng)來進(jìn)行。

　　IFAC除通過獨(dú)立的準(zhǔn)則制定理事會(huì)制定國際審計(jì)準(zhǔn)則外，還制定職業(yè)道德、教育準(zhǔn)則以及公營部門會(huì)計(jì)準(zhǔn)則。我們的職業(yè)道德和教育準(zhǔn)則也支持審計(jì)師高質(zhì)量地履行其職責(zé)。IFAC的職業(yè)會(huì)計(jì)師道德守則經(jīng)常被更新以保證所有的職業(yè)會(huì)計(jì)師—無論是在會(huì)計(jì)師事務(wù)所，還是在工商部門或政府部門工作的—都具備清楚、相關(guān)和高質(zhì)量的道德指南。該守則特別強(qiáng)調(diào)涉及公眾利益的重要領(lǐng)域，例如，關(guān)于審計(jì)師獨(dú)立性的問題。國際會(huì)計(jì)教育準(zhǔn)則理事會(huì)制定的準(zhǔn)則，要求保證職業(yè)會(huì)計(jì)師得到適當(dāng)?shù)呐嘤?xùn)，不僅在他們獲得職業(yè)資格之前，而且應(yīng)當(dāng)貫穿于他們的整個(gè)職業(yè)生涯。最近，制定發(fā)布了審計(jì)勝任能力指南。

　　IFAC的準(zhǔn)則制定者清楚地認(rèn)識(shí)到，對(duì)我們指南的運(yùn)用有賴于它的質(zhì)量，這又有賴于我們完備的制定程序。約翰·卡洛斯先生將就此展開詳盡的討論，但我認(rèn)為，強(qiáng)調(diào)我們準(zhǔn)則制定程序中的三個(gè)特點(diǎn)是重要的：

　　第一，過程是透明的；

　　第二，之所以當(dāng)選為準(zhǔn)則制定理事會(huì)的委員，是因?yàn)樗麄兪窃摴ぷ鞯淖罴讶诉x，這意味著他們具備所必須的技能和專長；

　　第三，以對(duì)公眾利益的影響程度為基礎(chǔ)，確定準(zhǔn)則制定項(xiàng)目的先后順序。

　　過去的一年，IFAC所有的獨(dú)立準(zhǔn)則制定理事會(huì)—國際審計(jì)與鑒證準(zhǔn)則理事會(huì)、國際會(huì)計(jì)師職業(yè)道德準(zhǔn)則理事會(huì)、國際會(huì)計(jì)教育準(zhǔn)則理事會(huì)以及國際公營部門會(huì)計(jì)準(zhǔn)則理事會(huì)—都增強(qiáng)了他們工作中的透明度，增加了利益相關(guān)方和公眾的投入以及加強(qiáng)了他們征詢意見的過程。所有這些理事會(huì)都有公眾委員為其工作。他們配有由相關(guān)利益各方構(gòu)成的咨詢組織，這些利益相關(guān)方能從公眾利益的角度給予富有意義的投入。而且，在IFAC的網(wǎng)上能夠公開地找到每次會(huì)議的議程和背景材料，并能找到準(zhǔn)則征求意見稿。這些措施使得這些準(zhǔn)則制定組織成為全球最為透明的組織之一，而且在其完備的制定過程中，有來自公眾的有意義的投入，說明了這些理事會(huì)是面向依賴會(huì)計(jì)師和審計(jì)師工作的投資者及其它方面的。

　　我相信中注協(xié)及其準(zhǔn)則制定者也應(yīng)當(dāng)繼續(xù)面向和考慮國內(nèi)外投資者的需要和期望。而且，在回應(yīng)這些需要時(shí)，你們將增進(jìn)對(duì)會(huì)計(jì)行業(yè)和市場的信心。

　　公眾利益監(jiān)督是提高可信度的另一個(gè)方法。正如IFAC主席格雷厄姆。沃德先生指出的那樣，2005年2月，由國際組織和監(jiān)管機(jī)構(gòu)提名作委員的獨(dú)立的國際公眾利益監(jiān)督委員會(huì)正式成立，其目的是對(duì)IAASB、職業(yè)道德和教育準(zhǔn)則理事會(huì)以及IFAC會(huì)員義務(wù)遵守情況項(xiàng)目從公眾利益角度給予監(jiān)督。這種監(jiān)督將給予公眾對(duì)準(zhǔn)則制定程序及準(zhǔn)則更大的信心。

　　在我結(jié)束我的演講之前，我還想談?wù)剣�際公營部門會(huì)計(jì)準(zhǔn)則理事會(huì)的工作。該理事會(huì)制定國際公營部門會(huì)計(jì)準(zhǔn)則，其工作與國際會(huì)計(jì)準(zhǔn)則理事會(huì)的工作密切相關(guān)。這些國際公營部門會(huì)計(jì)準(zhǔn)則旨在改進(jìn)公營部門的財(cái)務(wù)管理和責(zé)任。這是IFAC活動(dòng)中越來越重要的領(lǐng)域。在許多經(jīng)濟(jì)體中，公營部門消耗的資源超過30%，可見，公營部門財(cái)務(wù)報(bào)告有利于促進(jìn)全球經(jīng)濟(jì)管理�？傊�，有理由相信，政府不良財(cái)務(wù)報(bào)告和財(cái)務(wù)管理的結(jié)果比對(duì)證券市場喪失信心將更為糟糕。

　　國際公營部門會(huì)計(jì)準(zhǔn)則以國際財(cái)務(wù)報(bào)告準(zhǔn)則為基礎(chǔ)，國際公營部門會(huì)計(jì)準(zhǔn)則理事會(huì)的一個(gè)重要目標(biāo)，就是推動(dòng)兩者之間的趨同。我們的目標(biāo)，就是政府部門的報(bào)告和私營部門的報(bào)告應(yīng)當(dāng)盡可能地具有可比性。我們期盼著與中國繼續(xù)在這一領(lǐng)域的合作，并重視你們的參與。

　　最后，我想強(qiáng)調(diào)，中國致力于高質(zhì)量國際會(huì)計(jì)和審計(jì)準(zhǔn)則，這些準(zhǔn)則是與IAASB和IASB所制定的準(zhǔn)則相一致的，這為那些將有志于加強(qiáng)財(cái)務(wù)制度和建立投資信心的其他國家提供了靈感。

　　你們今天的行動(dòng)有以下幾方面的好處：

　　。投資者決策將擁有更好的信息。

　　。公司決策也同樣將擁有改善了的管理信息。

　　。另外，中國的公司可能更好地獲得融資，特別是外資；資金成本也能降低。

　　。你們國家將更多地進(jìn)入資本市場。

　　。對(duì)于會(huì)計(jì)師職業(yè)也將帶來更大的可信度以及更好的經(jīng)濟(jì)前景。

　　。最后，你們國家能提高其競爭力，這樣又能夠?yàn)槿�體人民帶來更大的繁榮。

　　最后，我相信，正如IFAC主席格雷厄姆·沃德先生所強(qiáng)調(diào)的那樣，你們?yōu)橹袊鴵碛懈�輝煌的未來奠定了基礎(chǔ)。

　　我對(duì)財(cái)政部、中注協(xié)的領(lǐng)導(dǎo)才能及其前景表示祝賀！

　　感謝你們今天給我在這里演講的機(jī)會(huì)。我將樂于回答你們的任何問題。

　　國際會(huì)計(jì)師聯(lián)合會(huì)秘書長 伊恩·鮑爾

　　講話原文：

Speech by Mr. Ian Ball，IFAC Chief Executive on the Release Ceremony for Chinese Accounting Standards System for Business Enterprises and Chinese Auditing Standards System

Beijing，China，F(xiàn)ebruary 15，2006

　　Thank you very much，Dr Chen，for that kind introduction.

　　As the IFAC President，Graham Ward，said earlier，we are both pleased and greatly honored to be here today as the Ministry of Finance of the People’s Republic of China and the Chinese Institute of Certified Public Accountants announce their intention to converge Chinese auditing standards with International Standards on Auditing.

　　Your enormous achievements to date in strengthening the Chinese accountancy profession through convergence towards international standards should not be viewed as an isolated event. It is significant and fundamental to the further development of your country’s capital markets and is，I believe，fully consistent with the reforms the People’s Republic of China has advanced in the last decade.

　　The reforms，including opening your door to increased trade，authorizing the private ownership of business entities，and encouraging foreign direct investment by the establishment of free enterprise zones in coastal regions，have enhanced your country’s role and reputation in the global markets. Adhering to high-quality auditing standards is another way to strengthen your financial architecture and confidence in your capital markets.

　　International Auditing and Assurance Standards Board Chairman John Kellas will address you in a few moments on the work of the IAASB and on International Standards on Auditing. The focus of my comments today is on IFAC，on our initiatives to strengthen our standard-setting processes，and on the significance of your most recent actions.

　　Let me first turn to IFAC，for those of you who may have limited knowledge about our organization. IFAC is comprised of 160 member organizations in 120 countries，most of which are national professional accountancy institutes，such as the CICPA. These member bodies represent more than 2.5 million accountants worldwide in business，industry，public practice，government，and academia. IFAC’s mission is，in brief，to protect the public interest in order to contribute to economic growth and social stability worldwide. The primary means by which we accomplish this is through our international standard-setting activities.

　　In addition to setting International Standards on Auditing，IFAC，through its independent standard-setting boards，also establishes ethical，education and public sector accounting standards. Our ethical and education standards also support high-quality performance by auditors. The IFAC Code of Ethics for Professional Accountants is frequently updated to ensure that all professional accountants—whether in public practice，business or government—have clear，relevant and high-quality ethical guidance. The Code specifically addresses those areas where the public interest is most significant，for example，matters relating to auditor independence. The International Accounting Education Standards Board establishes the standards necessary to ensure that professional accountants are properly trained，both prior to their professional certification and throughout their careers. Most recently，guidance on audit competence has been developed.

　　IFAC standard setters well recognize that use of our guidance is dependent on its quality，which，in turn is dependent on our due process. John Kellas will be discussing this in greater detail，but I think it is important to emphasize three characteristics of our standard-setting processes：

　　1）The processes are highly transparent；

　　2）The individuals who have been selected to serve on our standard-setting boards have been selected because they are the best person for the job，meaning they have the necessary skills and expertise；and

　　3）Projects are prioritized based on their contribution to the public interest.

　　Over the last year，all of IFAC’s independent standard-setting boards—the IAASB，the International Ethics Standards Board for Accountants，the International Accounting Education Standards Board and the International Public Sector Accounting Standards Board—have enhanced the transparency of their operations，increased input from stakeholders and the public，and strengthened their consultative processes. All of these boards have public members serving on them. They have consultative advisory groups comprised of relevant stakeholders who can provide meaningful input on the work programs of each group from a public interest perspective. And each makes publicly available on the IFAC website agenda items and background materials for its meetings，as well as exposure drafts of proposed standards. These initiatives make these standard-setting groups among the most transparent in the world，and their due process，with significant public input，demonstrates that these boards are looking outward to the needs of investors and others who rely on the work of accountants and auditors.

　　I believe that the CICPA and its standard setters，like all standard setters worldwide，should continue to look outward，as it is doing，to consider the needs and expectations of both domestic and foreign investors. As you respond to those needs，you will continue to build confidence in your accountancy profession and in your markets.

　　Public interest oversight is another means of enhancing credibility. As IFAC President Graham Ward pointed out，in February 2005，an independent international Public Interest Oversight Board，comprised of members nominated by international organizations and regulators，was formally established to provide public interest oversight of the IAASB，Ethics and Education Standards Boards and the IFAC Member Body Compliance Program. This oversight will give the public greater confidence both in the standard-setting process and in the work output itself—the standards.

　　Before I close，I would like to comment on the work of IFAC’s International Public Sector Accounting Standards Board，which develops International Public Sector Accounting Standards（IPSASs）and whose work is closely related to that of the International Accounting Standards Board. These IPSASs are designed to improve public sector financial management and accountability. This is an increasingly important area of IFAC activity. Public sector financial reporting is an activity which can contribute much to global economic management，when upwards of 30 percent of resources in most economies are consumed by the public sector. Ultimately，the consequences of poor financial reporting and poor financial management within governments are arguably even more serious than a loss of confidence in securities markets.

　　An important IPSASB objective is facilitating convergence with International Financial Reporting Standards，upon which the IPSASs are based. Our aim is that governmental reporting and private sector reporting should be as comparable as possible. We look forward to continuing to work with the Ministry of Finance and the CICPA in this area，and we value very much your interest and your contribution in this area.

　　In closing，I would like to emphasize that China’s commitment to high-quality，internationally respected，accounting and auditing standards that are consistent with those developed by the IAASB and IASB，provides inspiration to those countries who also aspire to strengthen their financial systems and build investor confidence.

　　There are numerous benefits to the actions you are taking today—

　　·Investors will have better information for decision making.

　　·Companies too，will have improved management information for decision making.

　　·In addition，Chinese companies are likely to have better access to capital，particularly from foreign sources；the cost of capital may be reduced as well.

　　·Your country will have increased access to international capital markets.

　　·There will also be greater credibility and improved economic prospects for the accountancy profession.

　　·Lastly，your country can further enhance its competitiveness，which，in turn，can lead to greater prosperity for all citizens.

　　I would like to conclude by saying that，with your release today on the new standards of accounting and auditing，you are positioning China to have an even better future.

　　I congratulate the Ministry of Finance and the CICPA for their leadership，for their foresight，and for the very great achievements that today’s ceremony celebrates.

　　Thank you.