第八届“一带一路”会计准则合作论坛联合公报

政策原文

第八届“一带一路”会计准则合作论坛联合公报

2026-07-13

来源: 会计准则委员会

2026

年

7

月

7

日

线上会议

2026年7月7日，第八届“一带一路”会计准则合作论坛以视频会议形式举行，主会场设在中国。

来自孟加拉国财务报告委员会、白俄罗斯财政部、中国财政部、中国香港会计师公会、中国澳门会计师专业委员会、埃及金融监管局、老挝财政部、马尔代夫特许会计师协会、毛里塔尼亚审计法院、缅甸会计委员会、蒙古注册会计师协会、巴基斯坦特许会计师公会、秘鲁会计准则委员会、菲律宾财务与可持续报告准则委员会、俄罗斯联邦财政部、沙特特许与注册会计师协会、斯里兰卡特许会计师协会和土耳其会计与审计准则监管局等18个机构代表参会。来自亚美尼亚财政部、巴西联邦会计委员会、韩国会计研究院、马来西亚会计准则理事会等4个机构的代表以观察员身份参加会议。

论坛期间，与会代表围绕“中巴企业财务报告数字化转型”合作研究进展、中国可持续披露准则建设进展、巴基斯坦可持续报告制度进展等议题进行了深入探讨，中方代表还介绍了中国会计审计准则体系发布20周年主要成果。

论坛上，与会代表充分认识到，建立全球统一高质量会计与可持续披露准则意义重大，有利于促进全球经贸往来和资本流动。与会代表一致同意，未来将积极推动会计与可持续披露领域知识经验的交流互鉴，为更好实现论坛的技术交流、政策宣传、能力建设、合作研究四项目标持续贡献力量。

第九届“一带一路”会计准则合作论坛将由中国以线下方式举办。

T

he

Eigh

th “Belt and Road” Accounting Standards

Cooperation Forum

Communiqué

7

July

202

6

∙

Virtual Meeting

The Eighth “Belt and Road” Accounting Standards Cooperation Forum was heldon 7 July 2026 via video conference, with the main venue set in China.

Delegates from the following 18 institutions attendedthe Forum: Financial Reporting Council of Bangladesh, Ministry of Finance ofthe Republic of Belarus, Ministry of Finance ofthe People's Republic of China, Hong Kong Institute of Certified PublicAccountants (Hong Kong SAR, China), ProfessionalCommittee of Accountants of Macau (Macau SAR, China),Financial Regulatory Authority of Egypt, Ministry of Finance of Laos, Instituteof Chartered Accountants of the Maldives, Court of Accounts of Mauritania,Myanmar Accountancy Council, Mongolian Institute of Certified PublicAccountants, Institute of Chartered Accountants of Pakistan, PeruvianAccounting Standards Council, Financial andSustainability Reporting Standards Council of the Philippines, Ministry ofFinance of the Russian Federation, Saudi Organization for Chartered andProfessional Accountants, Institute of Chartered Accountants of Sri Lanka, andPublic Oversight, Accounting and Auditing Standards Authority of Türkiye.Delegates from 4 institutions attended the Forum as observers: Ministry of Finance of theRepublic of Armenia, Federal Accounting Council of Brazil, Korea Accounting Institute and Malaysian Accounting Standards Board.

During the Forum, participants engaged in in-depth discussions on topicsincluding the update of the joint research on “Digital Transformation ofFinancial Reporting in Chinese and Pakistani Enterprises”, progress on constructing China’s sustainability disclosure standards system, and the progress on sustainability reporting regime in Pakistan. The Chinese delegates also presented the 20th anniversary of the release of China’s accounting and auditing standards system.

At the Forum, the participants fully recognized the significant importanceof establishing a single set of high-quality global accounting andsustainability disclosure standards, which is conducive to facilitatinginternational trade and capital flows. The participants agreed to activelypromote the exchange of knowledge and experience in the fields of accountingand sustainability disclosure, and to continuously contribute to theachievement of the Forum's four objectives: technical exchange, policy promotion,capacity building, and collaborative research.

The Ninth “Belt and Road” Accounting Standards Cooperation Forum is plannedto be held offline by China.