圖為格雷厄姆·沃德先生在中國會計審計準(zhǔn)則體系發(fā)布會上發(fā)言

　　很高興參加今天的盛會，宣告中國取得如此重大成就，這個成就對全球都有很大影響。今天，我能與中國財政部、會計準(zhǔn)則委員會、中國注冊會計師協(xié)會和審計準(zhǔn)則委員會眾多的杰出領(lǐng)導(dǎo)人一同站在這個講壇上，真是極大的榮幸。

　　中國決定與國際審計準(zhǔn)則趨同，向全世界發(fā)出了一個清晰的信號，那就是不僅中國的民眾而且中國的會計職業(yè)界都致力于提高透明度、工作質(zhì)量和高水準(zhǔn)的執(zhí)業(yè)準(zhǔn)則。支持這些準(zhǔn)則不僅有利于會計職業(yè)，而且更重要的是，有利于所有的中國民眾和整個中國經(jīng)濟(jì)。為什么呢？因為遵守高水準(zhǔn)并為國際公認(rèn)的準(zhǔn)則，意味著審計過程更可信、審計師提供信息的更可信，投資者信心因而增強(qiáng)。所有這些，對于中國資本市場的發(fā)展是至關(guān)重要的。隨著中國經(jīng)濟(jì)的持續(xù)增長，你們將更有條件改善人民生活質(zhì)量。中國國家統(tǒng)計局上月的報告說，中國經(jīng)濟(jì)過去三年的平均增長率約為10%，國內(nèi)生產(chǎn)總值達(dá)2.26萬億美元，中國經(jīng)濟(jì)已在世界上排位第四，僅次于美國、日本和德國。這是你們國家為之自豪的巨大成就。這種增長肯定有多方面的原因，但最為明顯的是中國的改革勇氣，你們積極信奉改革以及你們?yōu)槿嗣駝?chuàng)造一個更好環(huán)境的愿望。這同樣改革的勇氣引領(lǐng)你們對會計行業(yè)結(jié)構(gòu)作出有意義的變革，我相信這種變革對贏得國際信任和國內(nèi)穩(wěn)定發(fā)揮長足的作用。

　　我應(yīng)當(dāng)感謝中注協(xié)自2003年以來就擔(dān)任國際會計師聯(lián)合會理事，為國際會計師聯(lián)合會在中國以及對全球會計行業(yè)發(fā)揮的重要作用。中注協(xié)幫助我們清楚地了解到發(fā)展中國家的需求，并在準(zhǔn)則制定中提供了富有意義和令人尊敬的貢獻(xiàn)。我要繼續(xù)歡迎你們進(jìn)一步的參與。

　　毫無疑問，中國向國際趨同邁進(jìn)表明了中國會計職業(yè)充滿活力。自從1997年中注協(xié)成為國際會計師聯(lián)合會成員以來，你們的會員增長超過20%，從11.28萬增長到14萬多，而參加你們考試的學(xué)生也在急速增長，確實讓人們展望到一個富有成功前景的會計職業(yè)。

　　無庸置疑，這些未來的會計師們將面臨某些與其前輩所面臨的不同的挑戰(zhàn)，但由于你們致力于采用國際標(biāo)準(zhǔn)，通過準(zhǔn)則提供的指導(dǎo)，使他們能夠有效地服務(wù)于公眾利益。

　　大約四年前，我與中國政府領(lǐng)導(dǎo)人和中注協(xié)的會員一起參加了香港世界會計師大會。會議期間，我有幸聆聽了時任總理朱镕基的演講。他強(qiáng)調(diào)中國致力于推行高質(zhì)量的準(zhǔn)則和建立一套對會計師的監(jiān)督制度，以打造會計行業(yè)。認(rèn)識到會計行業(yè)在滿足投資者及其他方面重要需求上所面臨的挑戰(zhàn)，朱總理明確號召世界范圍會計師采取切實行動。他強(qiáng)烈要求每一個會計師“不做假賬”，我自己經(jīng)常在許多國家引用他的言論，因為這些言論對行業(yè)是切實中肯的。他們表明了所提倡的誠信、透明和專業(yè)，這也是國際會計師聯(lián)合會的三大價值觀，我認(rèn)為這些價值觀是區(qū)分會計行業(yè)與其他行業(yè)的標(biāo)志。

　　所有穩(wěn)健的財務(wù)報告框架都基于高質(zhì)量的技術(shù)準(zhǔn)則，并有賴于會計師及財務(wù)報告鏈條上其他各方堅守高水準(zhǔn)的職業(yè)道德準(zhǔn)則，以及對審計師所實施的質(zhì)量監(jiān)督和懲戒程序。通過走向趨同，你們將會強(qiáng)化你們的財務(wù)報告框架并將持續(xù)提高審計師完成審計工作的質(zhì)量。

　　經(jīng)咨詢國際會計師聯(lián)合會理事會和各委員會，以及其他相關(guān)利益團(tuán)體的意見，IFAC職員進(jìn)一步地明確了“國際趨同”的概念。其目標(biāo)是建立指南，以配合IFAC的會員義務(wù)公告（SMOs）的要求，公告要求IFAC的會員及準(zhǔn)會員盡他們最大的努力在其本國的準(zhǔn)則中采納IFAC和國際會計準(zhǔn)則理事會所制定的國際準(zhǔn)則，同時要求會員組織實施質(zhì)量監(jiān)督和調(diào)查懲戒程序。這些公告形成了IFAC會員義務(wù)遵守情況項目的基礎(chǔ)。

　　IFAC會員義務(wù)遵守情況項目旨在支持全球IFAC會員組織建立高質(zhì)量的審計、會計、職業(yè)道德、教育、相關(guān)質(zhì)量監(jiān)督和懲戒準(zhǔn)則，并促進(jìn)國際趨同。我們非常自豪中注協(xié)是該項目的積極參與者。該項目的目標(biāo)是指導(dǎo)會計師協(xié)會承擔(dān)他們?nèi)�方位的職業(yè)責(zé)任，證明他們所共同信守的誠信、透明和專業(yè)的職業(yè)價值觀。我本人相信該項目將為打造財務(wù)報告編報過程的可信度，以及我們職業(yè)總體上的可信度發(fā)揮重要作用。

　　IFAC會員義務(wù)遵守情況項目第一階段現(xiàn)在已經(jīng)完成，該部分是一套基于事實的問卷，是為了評價IFAC成員組織的監(jiān)管和準(zhǔn)則制定框架。包括中注協(xié)在內(nèi)的120個會員團(tuán)體的回答，現(xiàn)已經(jīng)在IFAC網(wǎng)站公布，其余團(tuán)體的回應(yīng)正在得到確認(rèn)和上網(wǎng)中。

　　第二階段是對會員義務(wù)公告（SMO）遵守情況的一套自我評價問卷，已于去年12月開始在上網(wǎng)。對這些問卷的回答是重要的，因為有多方面的原因：他們既從監(jiān)管的角度，又從準(zhǔn)則的角度反映了全球會計行業(yè)的印象；而且，它們可被IFAC用來判斷需要從何處著力，來支持職業(yè)的發(fā)展以及實現(xiàn)趨同；最后，也可能是最為重要的是，對問卷的回答表明了國際會計職業(yè)界愿意對其行為負(fù)責(zé)，以滿足高水準(zhǔn)、提供高質(zhì)量的服務(wù)和保護(hù)公眾利益，這些都是我們所處的變化而復(fù)雜的環(huán)境中的重要責(zé)任。中注協(xié)將肯定會通過參與該項目而獲益，全球會計職業(yè)界也將從中注協(xié)的參與中獲益。

　　IFAC自身也受我們對會員所期待的高水準(zhǔn)的約束。我們的重點在于可信度和透明度。獨立的國際公眾利益監(jiān)督委員會（PIOB）于去年成立，表明了會計行業(yè)近代史上的最根本的變化，并向國際社會發(fā)出了一個明晰的信號，那就是，會計行業(yè)正承擔(dān)著一個全新而擴(kuò)大了的責(zé)任。

　　公眾利益監(jiān)督委員會（PIOB）監(jiān)督IFAC在審計、職業(yè)道德、教育等領(lǐng)域的準(zhǔn)則制定情況以及各會員組織的遵守義務(wù)情況項目。公眾利益監(jiān)督委員會是IFAC與國際監(jiān)管機(jī)構(gòu)和組織共同建立的，其成員由國際監(jiān)管機(jī)構(gòu)和其他組織提名。在過去的一年里，它將重點集中在審查每個涉及公眾利益活動的委員會的工作計劃上，這些委員會包括：國際審計與鑒證準(zhǔn)則理事會、國際會計教育準(zhǔn)則理事會以及國際會計師職業(yè)道德準(zhǔn)則理事會，最近，它還批準(zhǔn)了這些組織的應(yīng)循程序。

　　除了公眾利益的監(jiān)督外，IFAC理事會在準(zhǔn)則的制定過程中還將投資者、監(jiān)管機(jī)構(gòu)、報表編制者以及其他人員納入其中，例如，為每個準(zhǔn)則制定理事會配備的咨詢組織。我相信，這種增加的公眾投入將使我們的準(zhǔn)則更加密切與公眾相關(guān)，更為及時，并更為全球所接受。

　　我們不應(yīng)該忘記為什么我們需要高水準(zhǔn)的財務(wù)報告和審計；對投資者提供透明度和承擔(dān)責(zé)任至關(guān)重要。這些是指導(dǎo)財務(wù)報告供給鏈上各個方面的準(zhǔn)則，只有這樣才能營造誠信的氛圍。投資者的行為，通過工商界資本的配置，將影響到所有的人并進(jìn)而影響到他們的工作。

　　我對IFAC與中注協(xié)的合作表示自豪。通過堅持高水準(zhǔn)的職業(yè)準(zhǔn)則，我們能夠一同造就社會的穩(wěn)定和良好的公司治理。通過國際準(zhǔn)則的趨同，我們能夠一同實現(xiàn)我們對質(zhì)量的承諾。通過致力于公眾利益，我們能夠一同建立公眾的信任并建立穩(wěn)健的經(jīng)濟(jì)，以支持為所有的人提供質(zhì)量更好的生活。我確信，中國在趨同上的努力將大大有助于改善中國人民的生活。

　　謝謝大家！

　　相關(guān)講話鏈接：

　　金人慶在中國會計審計準(zhǔn)則體系發(fā)布會上發(fā)表重要講話

　　樓繼偉：中國企業(yè)會計準(zhǔn)則建設(shè)的可貴實踐和嶄新突破　　

　　約翰·卡洛斯先生在會計審計準(zhǔn)則國際趨同演講會上發(fā)言

　　相關(guān)專題：“中國會計審計準(zhǔn)則體系發(fā)布”專題

　　講話原文：

Speech by Mr. Graham Ward， CBE， MA， FCA President， International Federation of Accountants on the Release Ceremony for Chinese Accounting Standards System for Business Enterprises and Chinese Auditing Standards System

BEIJING， February 15， 2006

　　It is a pleasure to be with you today to participate in the announcement of such a significant achievement here in the People’s Republic of China： one that has great ramifications globally. To share the speaking platform today with so many distinguished leaders within the People’s Republic of China’s Ministry of Finance， the Accounting Standards Board， the Chinese Institute of Certified Public Accountants and the CICPA’s Auditing Standards Board， is truly an honor.

　　The decision by China to converge towards international auditing standards sends a clear message to the world that both the Chinese people and the Chinese accountancy profession are committed to transparency， quality， and high professional standards. Support of these standards will benefit not only the accountancy profession， but also， and even more importantly， all Chinese citizens and the Chinese economy as a whole. Why？ Because following high， internationally accepted standards builds trust in the audit process； it builds credibility in the information provided by auditors； it builds investor confidence—all of which are vital to the development of your capital markets. As your economy continues to expand， you are far better positioned to improve the quality of life of your citizens. The National Bureau of Statistics reported in January that your country has had an annual economic growth rate of approximately 10 percent for the past three years. With a national economic output of US$2.26 trillion， your country is now recognized as the world's fourth-largest economy， after the United States， Japan and Germany. This is a significant achievement of which your country should be very proud. There are certainly numerous reasons for this growth， but what is most indicative is your country’s spirit of reform， your willingness to embrace change and your desire to create a better environment for your citizens. It is this same spirit of reform that is leading you to make meaningful changes to the structure of the accountancy profession—changes that I believe will go a long way towards building global trust and domestic stability.

　　I want to thank Dr. Yugui Chen， who has been an IFAC Board member since 2003， for the leadership he has provided within IFAC， in China and to the global accountancy profession. The CICPA has helped us to become clear-sighted with respect to the needs of developing countries and has provided meaningful and respected input on standard-setting initiatives. I continue to welcome your further input.

　　There is no question that China’s move toward convergence is evidence of the very dynamic accountancy profession here in China. Since the CICPA became an IFAC member in 1997， your membership has increased more than 20 percent， from 112，800 members to 140，000 members. As your student enrollment continues to soar， the future of the profession here looks successful indeed.

　　These prospective accountants will undoubtedly face some different challenges to those found by their predecessors， but they will also， as a result of your commitment to converging with International Standards on Auditing， have the guidance that they need to serve the public interest effectively.

　　About four years ago， I was in the company of members of the Chinese Institute of Certified Public Accountants and Chinese government leaders at the World Congress of Accountants in Hong Kong. During that meeting， I had the privilege of hearing presentations from the former Premier Zhu Rhongji. He emphasized your country’s commitment to building your nation’s accounting systems by promoting high-quality standards and establishing a system to monitor accountants’work. Recognizing the challenges the profession faced in meeting the critical needs of investors and others， Premier Rhongji made a clear call to action for the worldwide profession. He urged that every accountant“Make no false accounts.”I have frequently quoted his words myself in many countries of the world because of their relevance to the profession. They represent a call for integrity， transparency and expertise—the three IFAC values—values that I believe distinguish our profession.

　　All sound financial reporting frameworks are based on high-quality technical standards， adherence to high ethical standards， both by accountants and by all those involved in the financial reporting supply chain， and the implementation of quality review and discipline programs for those conducting audits. By working towards convergence， you will strengthen your financial reporting framework and continue to enhance the quality of work performed by auditors.

　　In consultation with IFAC boards and committees， and other relevant interested parties， IFAC staff are further developing the concept of“international convergence.”The objective is to develop guidance to accompany IFAC’s Statements of Membership Obligations （SMOs）， which require IFAC members and associates to use their best endeavors to incorporate international standards set by IFAC and by the International Accounting Standards Board into their national standards. The SMOs， which also require member bodies to implement quality assurance and investigation and discipline programs， form the basis of IFAC’s Member Body Compliance Program.

　　The Compliance Program supports the development of high-quality auditing， accounting， ethical， educational and related quality assurance and disciplinary standards in IFAC member bodies throughout the world and facilitates international convergence. We are very proud that the CICPA is an active participant in this program. The program is intended to guide accounting institutes in the full spectrum of their professional responsibilities， to demonstrate a shared commitment to our profession’s values of integrity， transparency and expertise. I personally believe that it will play a major role in building credibility in the financial reporting process and in our profession in general.

　　IFAC subjects itself to the high standards that we expect of our members. Our focus is on credibility and transparency. Last year’s establishment of the independent international Public Interest Oversight Board for accountancy represented the most fundamental change in the profession’s recent history and sent a clear signal to the international public that the profession was accepting a new and expanded level of accountability.

　　The PIOB oversees IFAC standard-setting activities in the areas of auditing， ethics and education as well as our Member Body Compliance Program. The PIOB， which was established by IFAC in cooperation with international regulators and institutions， is comprised of members nominated by international regulators and other organizations. Over the past year， it has focused on reviewing the work plans of each of the public interest activity committees—the IAASB， the International Accounting Education Standards Board and the International Ethics Standards Board for Accountants—and recently it approved the due process for each of these groups.

　　In addition to public interest oversight， IFAC boards have increased the involvement of investors， regulators， preparers and others in our standard-setting processes through， for example， the Consultative Advisory Groups for each of our standard-setting boards. This increased public input will， I believe， make our standards more relevant， more timely and more acceptable globally.

　　We should never forget why we need high standards of financial reporting and auditing； that transparency for and accountability to investors is key， guiding the actions of all in the financial reporting supply chain in building an investment climate of trust. Investors’actions affect all citizens， through， for example， capital allocation to business， and therefore， jobs.

　　I am proud that IFAC and the CICPA are working together. Through adherence to high professional standards we can， together， bring about social stability and good governance in business. Through convergence to international standards we can， together， deliver our promise of quality. And through acting in the public interest， we can， together， build public trust and sound economies that support a better quality of life for all. I firmly believe that China’s move toward convergence will contribute to the economic well being of the People’s Republic of China.

　　Thank you very much for your attention.