奥利维亚·柯特利

冯淑萍

二十一世纪见证了中国作为一个历史悠久的伟大国家成长为世界贸易大国的卓越历程。2001年，中国加入世界贸易组织；2015年，国际货币基金组织决定将人民币纳入特别提款权货币篮子。中国经济在与贸易伙伴的深入互动与相互依存中实现了飞跃。2016年，中国首次成为20国集团领导人峰会轮值主席国。

由中国主办这一国际经济合作的最重要论坛，对中国人民来说，是激动人心的。习近平主席在2015年20国集团领导人安塔利亚峰会的讲话中呼吁世界各国共同担当，促进增长。这一讲话在职业会计师中引起热烈反响。

职业会计师肩负着遵循职业道德、维护公众利益的职责，在促进全球贸易和经济发展中有着战略性作用。国际会计师联合会于2015年发布的一项研究报告表明，职业会计师每年为全球贡献经济增加值近6 000亿美元。国际会计师联合会代表着包括中国注册会计师协会逾22万名会员在内的，来自全球近300万会计师的声音。我们在健全金融监管体系、提高经济透明度、建立问责机制、完善公司治理等方面有着共同的担当，因为我们坚信，这些因素是促进全球范围的经济长期可持续增长、改善世界人民生活所不可或缺的。

作为全球会计职业的代表，国际会计师联合会近年来持续向20国集团倡议加强公共部门财务管理、优化组织治理、提高全球监管的一致性，特别是采用和实施高质量的国际标准。

监管环境是释放长期经济增长潜力的关键，这是因为，监管环境影响着经营活动、贸易往来、就业和经济增长。我们的基本认识是，监管是成功经济体的一个重要特征，而全球金融危机告诉我们，许多国家和地区存在着监管上的缺陷。政府、监管机构和公众有理由要求迅速采取措施加以纠正。

前事不忘，后事之师，各国领导人、政策制定者及企业家们迎来了为后危机时代经济增长铺平道路的良机，这些措施将为预测和防范新的危机奠定基础。

不同规模的企业客户常常要求帮助他们解读新的、后危机时期的监管环境，职业会计师们强烈支持全球范围的监管合作。随着监管力度的加大和监管复杂性的增加，监管碎片化的风险也在逐步上升。国际会计师联合会一直倡导“良好监管”原则，即，首先要设定明确的目标、广泛征求意见，还要附之以积极的监控和系统的评价，以确保各项监管措施能够发挥预期的作用。

中国早在几个世纪之前就掌握了精致丝绸和陶器制造技术，在开拓世界上最重要的陆上贸易线路过程中发挥了至关重要的作用。我们赞赏中国G20峰会关于实现全球经济长期增长的抱负。我们相信，以促进全球经济与贸易为目标的良好监管体系的建立，将进一步推动创新与共享发展。与此同时，世界各地的职业会计师们将以公众利益为己任，继续肩负起支持更加开放和透明的世界经济的职责。

（奥利维亚·柯特利女士为国际会计师联合会主席；冯淑萍女士为中国注册会计师协会会长）

UNLOCKING POTENTIAL FOR GLOBAL ECONOMIC GROWTH

Olivia Kirtley and Feng Shuping

This century has seen extraordinary developments in China’s long history as a great trading nation. In 2001 China was admitted to the World Trade Organization, and in 2015 the IMF admitted its currency to the major denomination Special Drawing Rights basket. China’s economic ascendency has coincided with deeper engagement and interdependence with its trading partners. In 2016, China will for the first time host a G-20 Summit.

Chairing the world’s premier forum for economic co-operation is an exciting moment for the nation. In remarks delivered at the G20 Antalya Leaders’ Summit in 2015 and warmly supported by professional accountants, President Xi Jinping called for the world to shoulder a collective responsibility to promote growth.

Bound by a strong code of ethics and a duty to the public interest, our profession occupies a unique, strategic role supporting global trade and commerce. In a study by the International Federation of Accountants (IFAC) this year, the accountancy profession was estimated to contribute more than half a trillion dollars in value-add to the global economy. IFAC represents the views of almost 3 million accountants through its member organizations, including the Chinese Institute of Certified Public Accountants (CICPA)—and its over 220,000 members throughout China. Our shared interest in strong financial management, transparency, accountability and enhanced governance is based on the belief that these components are essential for sustainable, long-term, economic growth and better outcomes for the world’s citizens.

On the global profession’s behalf, IFAC has for many years urged the G-20 to actively promote enhanced public sector financial management, better organizational governance, and global regulatory consistency—in particular the adoption and implementation of high-quality international standards.

Understanding the regulatory environment in which businesses operate, trade occurs, and jobs and economies grow, is key to unlocking long-term economic growth. Our starting point is that regulation is a vital feature of successful economies and, as the global financial crisis showed, there were glaring problems in many jurisdictions. Governments, regulators and citizens were right to demand rapid, corrective action.

With the benefit of hindsight and mutual respect, global leaders, policymakers and businesses have a golden opportunity to pave the way for growth—and help predict and prevent the next crisis.

Required by clients in businesses big and small to help interpret the new, post-crisis, regulatory environment, professional accountants strongly support greater global regulatory co-operation. As regulation has surged and complexity increased, the risks of fragmentation have grown. We have consistently urged a focus on the principles of ‘good regulation’—starting out with clear objectives, deep and wide consultation, and ending in active oversight and systematic review to ensure the regulation is acting as intended.

Centuries after mastering the manufacture of exquisite silk and pottery, and being crucial to the development of world’s most strategically important overland trading route, we applaud China’s G-20 ambitions for long-term global economic growth. Good regulation that pays heed to international commerce and trade will strongly support both innovation and shared development. Meanwhile, professional accountants everywhere will continue to shoulder our responsibility to support a more open, transparent world economy—in the public interest.

Olivia F. Kirtley is the President of IFAC, the global organization for the accountancy profession, representing more than 175 members in more than 130 countries and jurisdictions. Madam Feng Shuping is the President of CICPA, which represents over 220,000 accountants supporting China’s economy.