图为伊恩·鲍尔在演讲会上发言

2006年2月15日 北京

　　非常感谢对我的介绍！

　　正如格雷厄姆·沃德先生所指出的一样，今天我们非常高兴和荣幸地来到这里，财政部和中国注册会计师协会宣布中国审计准则与国际审计准则趋同。

　　你们通过准则国际趋同来强化中国会计职业的这些行动不能被看成是一个孤立行动。它对于发展你们国家的资本市场具有根本重要性，而且我相信，也是与中国过去10年来的改革进程一脉相承。

　　改革，包括贸易开放、允许私人资本进入工商企业、通过在沿海地区建立经济特区鼓励外国直接投资等等，已经增强了你们国家在全球市场的作用和声誉。你们加入世界贸易组织也是如此。要求坚持高质量的审计准则是加强金融基础设施和增进市场信心的另一种方法。

　　国际审计与鉴证准则理事会主席约翰·卡洛斯先生，将就国际审计与鉴证准则理事会的工作以及国际审计准则演讲。我今天的主题是，关于国际会计师联合会、关于我们强化准则制定程序的措施、以及关于你们最近的这些行动的重要意义。

　　让我先谈国际会计师联合会（IFAC），你们中的一些人可能对我们的组织了解不多。IFAC由来自于120个国家的160多个会员组织构成，会员组织大部分是各个国家的职业协会，如中注协。这些会员组织代表250多万在工商界、企业、会计师事务所、政府以及学术界工作的会计师。IFAC的宗旨是保护公众利益，以对全球的经济发展和社会稳定作出贡献。我们实现该目标的主要方法，就是通过国际准则制定活动来进行。

　　IFAC除通过独立的准则制定理事会制定国际审计准则外，还制定职业道德、教育准则以及公营部门会计准则。我们的职业道德和教育准则也支持审计师高质量地履行其职责。IFAC的职业会计师道德守则经常被更新以保证所有的职业会计师—无论是在会计师事务所，还是在工商部门或政府部门工作的—都具备清楚、相关和高质量的道德指南。该守则特别强调涉及公众利益的重要领域，例如，关于审计师独立性的问题。国际会计教育准则理事会制定的准则，要求保证职业会计师得到适当的培训，不仅在他们获得职业资格之前，而且应当贯穿于他们的整个职业生涯。最近，制定发布了审计胜任能力指南。

　　IFAC的准则制定者清楚地认识到，对我们指南的运用有赖于它的质量，这又有赖于我们完备的制定程序。约翰·卡洛斯先生将就此展开详尽的讨论，但我认为，强调我们准则制定程序中的三个特点是重要的：

　　第一，过程是透明的；

　　第二，之所以当选为准则制定理事会的委员，是因为他们是该工作的最佳人选，这意味着他们具备所必须的技能和专长；

　　第三，以对公众利益的影响程度为基础，确定准则制定项目的先后顺序。

　　过去的一年，IFAC所有的独立准则制定理事会—国际审计与鉴证准则理事会、国际会计师职业道德准则理事会、国际会计教育准则理事会以及国际公营部门会计准则理事会—都增强了他们工作中的透明度，增加了利益相关方和公众的投入以及加强了他们征询意见的过程。所有这些理事会都有公众委员为其工作。他们配有由相关利益各方构成的咨询组织，这些利益相关方能从公众利益的角度给予富有意义的投入。而且，在IFAC的网上能够公开地找到每次会议的议程和背景材料，并能找到准则征求意见稿。这些措施使得这些准则制定组织成为全球最为透明的组织之一，而且在其完备的制定过程中，有来自公众的有意义的投入，说明了这些理事会是面向依赖会计师和审计师工作的投资者及其它方面的。

　　我相信中注协及其准则制定者也应当继续面向和考虑国内外投资者的需要和期望。而且，在回应这些需要时，你们将增进对会计行业和市场的信心。

　　公众利益监督是提高可信度的另一个方法。正如IFAC主席格雷厄姆。沃德先生指出的那样，2005年2月，由国际组织和监管机构提名作委员的独立的国际公众利益监督委员会正式成立，其目的是对IAASB、职业道德和教育准则理事会以及IFAC会员义务遵守情况项目从公众利益角度给予监督。这种监督将给予公众对准则制定程序及准则更大的信心。

　　在我结束我的演讲之前，我还想谈谈国际公营部门会计准则理事会的工作。该理事会制定国际公营部门会计准则，其工作与国际会计准则理事会的工作密切相关。这些国际公营部门会计准则旨在改进公营部门的财务管理和责任。这是IFAC活动中越来越重要的领域。在许多经济体中，公营部门消耗的资源超过30%，可见，公营部门财务报告有利于促进全球经济管理。总之，有理由相信，政府不良财务报告和财务管理的结果比对证券市场丧失信心将更为糟糕。

　　国际公营部门会计准则以国际财务报告准则为基础，国际公营部门会计准则理事会的一个重要目标，就是推动两者之间的趋同。我们的目标，就是政府部门的报告和私营部门的报告应当尽可能地具有可比性。我们期盼着与中国继续在这一领域的合作，并重视你们的参与。

　　最后，我想强调，中国致力于高质量国际会计和审计准则，这些准则是与IAASB和IASB所制定的准则相一致的，这为那些将有志于加强财务制度和建立投资信心的其他国家提供了灵感。

　　你们今天的行动有以下几方面的好处：

　　。投资者决策将拥有更好的信息。

　　。公司决策也同样将拥有改善了的管理信息。

　　。另外，中国的公司可能更好地获得融资，特别是外资；资金成本也能降低。

　　。你们国家将更多地进入资本市场。

　　。对于会计师职业也将带来更大的可信度以及更好的经济前景。

　　。最后，你们国家能提高其竞争力，这样又能够为全体人民带来更大的繁荣。

　　最后，我相信，正如IFAC主席格雷厄姆·沃德先生所强调的那样，你们为中国拥有更辉煌的未来奠定了基础。

　　我对财政部、中注协的领导才能及其前景表示祝贺！

　　感谢你们今天给我在这里演讲的机会。我将乐于回答你们的任何问题。

　　国际会计师联合会秘书长 伊恩·鲍尔

　　讲话原文：

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，February 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.