引言：中国注册会计师协会副会长兼秘书长陈毓圭接受《ACCOUNTANCY  FUTURES》2012年第5期专访，现将原文引用如下： 

ACCOUNTANCY FUTURES: GLOBAL ECONOMY CHINA

Gateway to openness

The development of China’s economy requires more familiarity with international of operating rules. The CICPA’s Dr Yugui Chen describes how the accountancy profession has an important role in helping China become increasingly internationalized.

Dr Yugui Chen

Dr Yugui Chen is deputy president and secretary general of the Chinese Institute of Certified Public Accountants (CICPA). The CICPA was founded in 1988 under the guidance of the Ministry of Finance to serve foreign enterprises, and then stated-owned enterprises that underwent corporatization.

China’s 12th Five-Year Plan explicitly requires the implementation of a more active policy for the opening up of China, adherence to a combination of“bringing in” and “ going out” to encourage outbound and inbound foreign investment to improve the global competitiveness of Chinese companies, and equal attention paid to the use of foreign capital and foreign investment. These approaches are also important to accelerate economic and scientific development. As for professional services, including the accountancy profession, the plan not only provides opportunities for development, but also puts forward higher requirements.

MORE PROFESSIONAL SERVICES NEEDED

In 2011, China set up 27,712 new foreign- invested enterprises, with total foreign investment reaching US$116.011bn; domestic investors made non-financial outward direct investments to 3,391 foreign enterprises in 132 countries and regions throughout the world, with accumulated direct investments made totalling US$60.07bn; the taxes on China investments exceeded US$10bn; and China’s “going out” enterprises created more than 1 million job opportunities.

All these have greatly improved the capability of Chinese enterprises to utilize both the domestic and international markets, and promoted the interaction of the Chinese economy with the world economy, as well as the recovery and development of the world economy. But, we should also note that the development of China and the internationalization of enterprises are not moving smoothly. In 2011, some Chinese enterprises revealed the failure of overseas investment and faced huge loss. The controversial issue of information disclosure by US-listed Chinese enterprises arose, resulting in the downgrading of Chinese stock. These cases show that the development of China of its businesses require more familiarity with international operating rules and practices, improved risk management, and the ability to operate in the international arena.

The effective solutions to the above issues will come from the provision of high-quality professional services and support.

ROLE OF THE ACCOUNTANCY PROFESSION

The accountancy profession in China is actively encouraging accountancy firms to become bigger and stronger, as well as becoming more internationally focused, with the capability to provide more international services.

Since 2005, the Chinese Institute of Certified Public Accountants (CICPA) has emphasized how firms can better service the Chinese economy. After several years’ endeavor, the CICPA has cultivated a number of expert teams, who possess the qualifications to enable them to practise to an international standard; established accounting and auditing standards systems that have converged with international standards considered a model for emerging countries and countries in transition; established auditing standards and codes of ethics that are equivalent with those of Hong Kong, and an audit supervision system that is equivalent to the European Union’s; encouraged accountancy firms to become limited liability partnerships; helped strengthen accountancy firms’ governance mechanisms, and promoted the expansion of services from traditional auditing to the tax and consulting areas.

SUCCESSFUL EXPERIENCES

By the end of 2010, 12 large accountancy firms in mainland China won the license to adopt the Chinese auditing standard to provide audit services for mainland China companies listed on the Hong Kong Stock Exchange Index, making Hong Kong the bridgehead for exploring international business. Accountancy firms with experience in securities-related business set up 64 branches, member firms or affiliated firms in Hong Kong and other overseas areas. More than 20 firms joined the international accounting networks.

They provide Chinese “going out” enterprises with auditing, consulting, accounting, taxation and other professional services.

In recent years, the relevant agencies in China have become more aware of how the accountancy profession can better serve the international development of the economy, and have released a number of policies in support of this.

HELPING THE PROFESSION SERVE CHINA

The CICPA has released and implemented a development plan for the Chinese accountancy profession for 2011-15, which places emphasis on the promotion of the profession to better serve the economy. It focuses on encouraging and supporting large accounting firms to develop their practice networks in the world’s major economies. The CICPA wants them to establish business entities and accomplish brand identity and unity, share of information and resources, integrate quality control, efficient management and operation, as well as improve the level and capabilities in providing internationalized services.

The CICPA will continue to further implement its strategies. Efforts will be made to train accountants with an international qualification to learn another language, cultivate an international perspective, be familiar with international rules and provide international services. It will continue to work to make auditing standards equivalent to those of developed countries and regions and strengthen the governance mechanisms of accountancy firms. It will focus on centralizing all resources to promote the construction of IT systems across the profession, and improve the capability of accountancy firms to apply the IT. It will work to increase the supply and quality of non-audit firms. And it will encourage the provision of effective value-added services to meet the pressing demands of corporate strategic planning, risk management, internal control and tax planning.

Meanwhile, brand awareness has an important role in shaping positive perceptions of the profession. Therefore, we will also focus on encouraging accountancy firms to forge brands that build on China accounting heritage.