图为格雷厄姆·沃德先生在中国会计审计准则体系发布会上发言

　　很高兴参加今天的盛会，宣告中国取得如此重大成就，这个成就对全球都有很大影响。今天，我能与中国财政部、会计准则委员会、中国注册会计师协会和审计准则委员会众多的杰出领导人一同站在这个讲坛上，真是极大的荣幸。

　　中国决定与国际审计准则趋同，向全世界发出了一个清晰的信号，那就是不仅中国的民众而且中国的会计职业界都致力于提高透明度、工作质量和高水准的执业准则。支持这些准则不仅有利于会计职业，而且更重要的是，有利于所有的中国民众和整个中国经济。为什么呢？因为遵守高水准并为国际公认的准则，意味着审计过程更可信、审计师提供信息的更可信，投资者信心因而增强。所有这些，对于中国资本市场的发展是至关重要的。随着中国经济的持续增长，你们将更有条件改善人民生活质量。中国国家统计局上月的报告说，中国经济过去三年的平均增长率约为10%，国内生产总值达2.26万亿美元，中国经济已在世界上排位第四，仅次于美国、日本和德国。这是你们国家为之自豪的巨大成就。这种增长肯定有多方面的原因，但最为明显的是中国的改革勇气，你们积极信奉改革以及你们为人民创造一个更好环境的愿望。这同样改革的勇气引领你们对会计行业结构作出有意义的变革，我相信这种变革对赢得国际信任和国内稳定发挥长足的作用。

　　我应当感谢中注协自2003年以来就担任国际会计师联合会理事，为国际会计师联合会在中国以及对全球会计行业发挥的重要作用。中注协帮助我们清楚地了解到发展中国家的需求，并在准则制定中提供了富有意义和令人尊敬的贡献。我要继续欢迎你们进一步的参与。

　　毫无疑问，中国向国际趋同迈进表明了中国会计职业充满活力。自从1997年中注协成为国际会计师联合会成员以来，你们的会员增长超过20%，从11.28万增长到14万多，而参加你们考试的学生也在急速增长，确实让人们展望到一个富有成功前景的会计职业。

　　无庸置疑，这些未来的会计师们将面临某些与其前辈所面临的不同的挑战，但由于你们致力于采用国际标准，通过准则提供的指导，使他们能够有效地服务于公众利益。

　　大约四年前，我与中国政府领导人和中注协的会员一起参加了香港世界会计师大会。会议期间，我有幸聆听了时任总理朱镕基的演讲。他强调中国致力于推行高质量的准则和建立一套对会计师的监督制度，以打造会计行业。认识到会计行业在满足投资者及其他方面重要需求上所面临的挑战，朱总理明确号召世界范围会计师采取切实行动。他强烈要求每一个会计师“不做假账”，我自己经常在许多国家引用他的言论，因为这些言论对行业是切实中肯的。他们表明了所提倡的诚信、透明和专业，这也是国际会计师联合会的三大价值观，我认为这些价值观是区分会计行业与其他行业的标志。

　　所有稳健的财务报告框架都基于高质量的技术准则，并有赖于会计师及财务报告链条上其他各方坚守高水准的职业道德准则，以及对审计师所实施的质量监督和惩戒程序。通过走向趋同，你们将会强化你们的财务报告框架并将持续提高审计师完成审计工作的质量。

　　经咨询国际会计师联合会理事会和各委员会，以及其他相关利益团体的意见，IFAC职员进一步地明确了“国际趋同”的概念。其目标是建立指南，以配合IFAC的会员义务公告（SMOs）的要求，公告要求IFAC的会员及准会员尽他们最大的努力在其本国的准则中采纳IFAC和国际会计准则理事会所制定的国际准则，同时要求会员组织实施质量监督和调查惩戒程序。这些公告形成了IFAC会员义务遵守情况项目的基础。

　　IFAC会员义务遵守情况项目旨在支持全球IFAC会员组织建立高质量的审计、会计、职业道德、教育、相关质量监督和惩戒准则，并促进国际趋同。我们非常自豪中注协是该项目的积极参与者。该项目的目标是指导会计师协会承担他们全方位的职业责任，证明他们所共同信守的诚信、透明和专业的职业价值观。我本人相信该项目将为打造财务报告编报过程的可信度，以及我们职业总体上的可信度发挥重要作用。

　　IFAC会员义务遵守情况项目第一阶段现在已经完成，该部分是一套基于事实的问卷，是为了评价IFAC成员组织的监管和准则制定框架。包括中注协在内的120个会员团体的回答，现已经在IFAC网站公布，其余团体的回应正在得到确认和上网中。

　　第二阶段是对会员义务公告（SMO）遵守情况的一套自我评价问卷，已于去年12月开始在上网。对这些问卷的回答是重要的，因为有多方面的原因：他们既从监管的角度，又从准则的角度反映了全球会计行业的印象；而且，它们可被IFAC用来判断需要从何处着力，来支持职业的发展以及实现趋同；最后，也可能是最为重要的是，对问卷的回答表明了国际会计职业界愿意对其行为负责，以满足高水准、提供高质量的服务和保护公众利益，这些都是我们所处的变化而复杂的环境中的重要责任。中注协将肯定会通过参与该项目而获益，全球会计职业界也将从中注协的参与中获益。

　　IFAC自身也受我们对会员所期待的高水准的约束。我们的重点在于可信度和透明度。独立的国际公众利益监督委员会（PIOB）于去年成立，表明了会计行业近代史上的最根本的变化，并向国际社会发出了一个明晰的信号，那就是，会计行业正承担着一个全新而扩大了的责任。

　　公众利益监督委员会（PIOB）监督IFAC在审计、职业道德、教育等领域的准则制定情况以及各会员组织的遵守义务情况项目。公众利益监督委员会是IFAC与国际监管机构和组织共同建立的，其成员由国际监管机构和其他组织提名。在过去的一年里，它将重点集中在审查每个涉及公众利益活动的委员会的工作计划上，这些委员会包括：国际审计与鉴证准则理事会、国际会计教育准则理事会以及国际会计师职业道德准则理事会，最近，它还批准了这些组织的应循程序。

　　除了公众利益的监督外，IFAC理事会在准则的制定过程中还将投资者、监管机构、报表编制者以及其他人员纳入其中，例如，为每个准则制定理事会配备的咨询组织。我相信，这种增加的公众投入将使我们的准则更加密切与公众相关，更为及时，并更为全球所接受。

　　我们不应该忘记为什么我们需要高水准的财务报告和审计；对投资者提供透明度和承担责任至关重要。这些是指导财务报告供给链上各个方面的准则，只有这样才能营造诚信的氛围。投资者的行为，通过工商界资本的配置，将影响到所有的人并进而影响到他们的工作。

　　我对IFAC与中注协的合作表示自豪。通过坚持高水准的职业准则，我们能够一同造就社会的稳定和良好的公司治理。通过国际准则的趋同，我们能够一同实现我们对质量的承诺。通过致力于公众利益，我们能够一同建立公众的信任并建立稳健的经济，以支持为所有的人提供质量更好的生活。我确信，中国在趋同上的努力将大大有助于改善中国人民的生活。

　　谢谢大家！

　　相关讲话链接：

　　金人庆在中国会计审计准则体系发布会上发表重要讲话

　　楼继伟：中国企业会计准则建设的可贵实践和崭新突破　　

　　约翰·卡洛斯先生在会计审计准则国际趋同演讲会上发言

　　相关专题：“中国会计审计准则体系发布”专题

　　讲话原文：

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.