“京交会”服务贸易宣传短片解说词——走向世界的中国会计服务业 China’s Accounting Services March to the World

 

走向世界的中国会计服务业

China’s Accounting Services March to the World

 

 

16世纪中叶，随着地中海沿岸航海贸易的发展，在意大利威尼斯等商业城市诞生了一个新的群体，他们专门从事查账和公证业务，对贸易中资金筹措与使用、利润的计算与分配进行监督检查。经过英美等发达市场经济国家300多年的洗礼，他们的身影活跃在社会监督、经济管理、投资决策等各个领域，这个群体拥有一个响亮的名字——注册会计师。

The mid-16th century gave birth to a new group with the development of maritime trade in commercial cities in the Mediterranean coastal areas, such as Venice in Italy. The people in this group specialized in audit and notary services, supervising and inspecting the financing and use of funds as well as the calculation and allocation of profits. Over three centuries has passed since the profession evolving across developed market economies is active in various domains, including social supervision, economic management and investment decision-making. People belonging to this group are referred to as Certified Public Accountants.

在经济全球化风起云涌的今天，国际贸易发展、企业跨国经营、资本跨境流动，极大地带动了会计服务的国际化发展。会计服务的国际化已成为一种必然的趋势，任何一个不想游离于国际市场之外的组织、地区和国家，都不能无视会计服务国际化这一趋势。与此相适应，会计服务成为国际贸易的有机组成部分。

In the surge of an economic globalization, international trade, transnational operation of enterprises and cross-border capital flows have greatly boosted the development of international accounting services, which has become an inevitable trend that cannot be ignored by any organization or jurisdiction reluctant to be marginalized in the international market. To adapt to this context, accounting services become an integral part of international trade.

 

第一部分成就初显

Part One  Initial Achievements

适应改革开放、引进外资的需要，我国于1980年恢复重建了注册会计师行业。32年间，行业规模从零发展到8000家会计师事务所、10万名注册会计师、30万从业人员，为全国350多万家以上企业提供专业服务，行业收入近440亿元。

In response to the reform and opening up and to attract foreign capital, the Chinese Government restored its accountancy profession in 1980. During the past 32 years, the profession started up from scratch to today’s landscape of 8,000 accounting firms, 100,000 certified public accountants and 300,000 practitioners, providing professional services for more than 3.5 million enterprises with its revenue totaling nearly RMB 44 billion yuan.

截至2011年底，我国共有12家大型事务所取得从事香港H股企业审计资格，19家会计师事务所加入国际会计公司，70家事务所在境外设立分支机构、成员机构或联系机构90家。

As of the end of 2011, more than 70 Chinese firms had set up over 90 branches, member firms or liaison agencies in other jurisdictions, while 12 large firms had obtained the qualification for auditing H-share companies, and 19 firms had joined international accounting firms.

这些“走出去”的会计师事务所依托境内外服务网络，实现了香港、美国、东盟、西亚等境外市场业务的拓展，涉及中国企业海外上市投融资审计、企业集团境外分支机构延伸审计、跨国公司中国区的审计分包、管理咨询、税务服务、转移定价、会计外包、中外准则转换、境外工程承包相关鉴证和咨询等领域。

These accounting firms rely on domestic and foreign service networks to reach out for operations in Hong Kong S.A.R., the United States, ASEAN, West Asia and other overseas markets, covering a variety of fields including investment and financing audit of Chinese companies to be listed overseas, extended audit of overseas branches of consortiums, subcontracted audit of multinationals in the Chinese territory, management consulting, tax services, transfer pricing, accounting outsourcing, conversion between local and foreign standards, assurance and consulting related to overseas project contracting, etc.

在《国际会计公告》发布的国际会计网络收入排名中，我国利安达会计师事务所发起的利安达国际会计网络，2011年业务收入位列第20位。信永中和会计师事务所将已有126年历史的澳大利亚全国性会计师事务所联盟纳入自己的国际网络成员。这些都标志着我国会计服务开始走向世界，会计服务贸易取得了历史性的跨越发展。

Among them, business revenue of the Reanda International Accounting Network initiated by Reanda China hit USD 87 million in 2011, ranking 20^th among the international accounting networks according to the announcement of the International Accounting Bulletin. The ShineWing CPAs has incorporated the 126-year-old Australian national accounting firm alliance into its own international network. All this indicates the globalization of China’s accounting services and ​​a historic leap forward in trade in accounting service.

 

（同期：中注协副会长、信永中和会计师事务所董事长张克

Subtitles: Zhang Ke, Vice President of CICPA and Chairman of ShineWing 

我们现在在境外的员工大约有800人左右，有300人在香港，460人在澳大利亚，剩下的新加坡和日本各有数十员工。不包括Hall Chadwick这个部分的话，我们去年在海外的收入大体上是1亿3千万人民币。）

We have about 800 offshore employees now, 300 in Hong Kong S.A.R., 460 in Australia while the rest in Singapore and Japan, with an overseas income of roughly RMB 130 million yuan last year excluding that of the Hall Chadwick.)

 

第二部分国际趋同

Part Two  International Convergence

“不经风雨，怎见彩虹。”我国会计服务贸易的发展成就与我国注册会计师行业以改革精神谋发展大势，深入实施行业发展战略，由自发到自觉地推进行业国际化发展密不可分。

No cross, no crown. The achievements of China’s trade in accounting service owe much to the country’s accountancy profession pursuing the reform and development trend to internalize the professional development strategies, promoting the  profession to go international from a spontaneous to conscious basis.

 

（同期：财政部副部长、中国注册会计师协会会长李勇

Subtitles: Li Yong, Vice Minister of Finance, President of CICPA

我国经济日益融入世界经济体系，迫切需要我国会计行业走出去，在全球化进程中为国民经济改革发展提供更好的服务，促进我国企业全面提升国际化经营水平。为此，我们于2005年提出并深入实施了行业发展三大战略，包括职业标准国际趋同、行业人才培养、事务所做强做大，通过行业发展战略的实施，为行业国际化发展注入动力，同时也为我国会计服务贸易发展，作出了自己的探索。

China's economy gets increasingly integrated into the world economic system, posing an urgent globalization need for the Chinese accountancy profession to provide better services for national economic reform and development in the globalization process by level up Chinese enterprises for international operations in an all-round way. To this end, in 2005 we put forward and enforced three strategies for professional development, namely the international convergence of professional standards, the cultivation of professionals and the development of more competitive and larger firms, the implementation of which has injected vitality into the internationalization of the profession as China’s own approach to trade in accounting service.）

 

经过六年的努力，我国先后两次与国际准则制定机构签署联合声明，宣布建立起与国际准则持续趋同的审计准则体系。与此同时，我国实现了职业道德守则、注册会计师胜任能力框架、行业监管制度的国际趋同。2011年2月，欧盟委员会通过决议，声明中国与欧盟审计监管体系实现等效。我国注册会计师职业标准与国际标准的全面趋同，为会计师事务所“走出去”开展会计服务贸易奠定了技术基础。

After six years of unremitting efforts, we have signed joint statements with the international standard-setting bodies twice to announce the establishment of an auditing standard system in continuous convergence with the international standards. At the same time, international convergence has been attained in respect of the code of ethics, the CPA competency framework and the professional regulatory system. In February 2011, the European Commission adopted a resolution stating the equivalence between the Chinese and the EU audit regulatory systems. The comprehensive convergence of the Chinese professional standards for CPAs with the international standards has laid the technical foundation for accounting firms going international to carry out trade in accounting services.

在行业人才培养上，我国注册会计师行业抛出了“三板斧”的改革措施。

In cultivation of professionals, the accountancy profession in China has resorted to a three-phase reform approach.

一是改革建立起国际趋同的考试制度，并与境外职业组织签订部分考试科目互免协议，支持和鼓励中国注册会计师取得国际认可职业资质，相继在香港、澳门、布鲁塞尔设立中国注册会计师考试考场，选拔国际化人才。目前，我国已有2100名注册会计师取得境外认可的职业资质，一批美国、英国、日本、中国香港和中国台湾地区籍人员通过中国注册会计师考试，成为中国注册会计师。

First, an examination system featuring international convergence has been set up through reform, and agreements have been signed with overseas professional organizations regarding mutual exemption of part of the examination subjects to support and encourage Chinese CPAs to obtain internationally recognized professional qualifications. Examination venues have been established successively in Hong Kong S.A.R., Macau S.A.R. and Brussels to select international talents. So far 2,100 Chinese CPAs have gained professional qualifications overseas, while a number of CPAs from the United States, the United Kingdom, Japan, the Hong Kong S.A.R. and Chinese Taipei have been qualified as CPAs in China through the CPA examination.

二是实施行业领军人才培养工程，先后从全行业7批选拔193名行业领军人才，进行为期6年的跟踪培养。

Second, programs have been carried out to cultivate professional-leading talents, with 193 professionals successively selected across the industry through seven sessions to accept traced training for six years.

三是加强国际化后备人才培养，在19所院校设立注册会计师专业，累计培养毕业生1.5万人，并从中选送6批535名学生到10多个国家和地区会计公司实习。

Third, pooling of back-up international talents has been reinforced, with 19 higher education institutions offering CPA-program to raise 15,000 graduates, among which 535 students have been selected through six sessions and sent to a dozen of jurisdictions as trainees in foreign accounting firms.

“三板斧”举措，造就一大批精通业务、熟悉国际规则的领军人才，以及熟练掌握外语、涉外工作能力强的复合型业务骨干和行业后备人才。

This three-phase approach has given birth to a variety of professional leaders acquainted with the operations and international standards as well as back-bone and back-up professionals with integrated capabilities in language and foreign engagements.

 

（同期：Subtitles:

1. 大华会计师事务所合伙人、注册会计师行业领军班学员 施丹丹

1.      Shi Dandan, Partner of Da Hua Certified Public Accountants,trainee of the CPA professional leading talents program

这几年参加财政部领军后备人才的跟踪培养以及境外的培训，让我们不断的与国外同行进行沟通交流，不断的更新我们的国际会计审计知识方面的最新动态、国际资本市场的职业经验、国际会计教育方面的理念等等，也让我们看到了与国外同行的差距。同时经过这几年的跟踪培训，我们拓展了国际视野、提高了执业角度。

In recent years, participating in the traced and overseas training of reserved leading professionals organized by the Ministry of Finance, P.R.China (MOF) has not only enabled us to constantly communicate with our foreign counterparts and follow the latest progress in the international accounting and auditing knowledge, professional experience in international capital markets and new concepts on international accounting education, but also allowed us to see the gap between the Chinese accountancy profession with our foreign counterparts. After several years of traced training, we have gained an international vision with enhanced practice.

 

2. 中央财经大学会计学院院长 博士生导师 孟焰

2. Meng Yan, President, Doctoral Supervisor of School of Accountancy, CUFE

中央财经大学时在1994年设置注册会计师专业方向的。近20年来，我们为中国注册会计师行业输送了大量的高质量人才。为了较好的实现与西方发达国家会计师教育业趋同，中央财大会计学院采取了一系列的措施，包括双语教学，包括案例教学，包括老师到海外出国访问交流，并且请国外著名的会计教授来中央财经大学进行交流。

The CUFE set up the CPA program in 1994. During the past 20 years, we have supported the Chinese accountancy profession with a large number of high quality human resources. The CUFE has adopted a series of measures for further convergence with developed countries in accounting education, including bilingual teaching, case study, dispatching teachers for overseas visits and exchanges and inviting well-known foreign professors to visit the university and give lectures with exchanges. )

 

在事务所做强做大上，2011年，我国业务收入超过亿元的事务所数量达到45家，业务收入超过10亿元的本土事务所达到2家，本土事务所收入最高的达到15亿元，与中外合作所平均收入比由2007年的1:7.12发展到2010年的1:2.29，再发展到2011年的1：1.5，我国本土事务所综合服务能力显著增强，形成了一批有能力“走出去”开展会计服务贸易的市场群体。

In respect of creating stronger and bigger firms, as of the end of 2011, 45 firms in China saw their respective business revenue exceeding RMB 100 million yuan, including 2 local Chinese firms whose respective revenue topping RMB 1 billion yuan, the highest of which reaching RMB 1.5 billion yuan. The average revenue gap between local firms and joint venture firms reduced all the way to 1:1.5 in 2011 compared to 1:2.29 in the previous year and 1:7.12 in 2007. Integrated service capabilities of local Chinese firms have been significantly enhanced with the formation of a number of market players able to carry out trade in accounting services in other jurisdictions.

 

第三部分 产业基础

Part Three  Industrial Basis

服务业发展为服务贸易奠定坚实的产业基础。会计服务作为服务于企业经营、产业升级和区域协调发展的先导性高端服务业，会计服务创新是发展会计服务贸易的重要支撑。

The development of the service industry has laid a solid industrial basis for the trade in service sector. Accounting services as a leading high-end service sector to support business operation, industrial upgrading and coordinated regional development calls for innovation in accounting services as a critical supporting force for the development of trade in accounting service.

 

（同期：财政部副部长、中国注册会计师协会会长李勇

Subtitles: Mr. Li Yong, Vice Minister of Finance, President of CICPA

加快发展我国会计服务业，既是国家“十二五”规划纲要的要求，同时对于服务、支持和促进“十二五”目标的实现具有重要意义。注册会计师行业发挥好这一职能作用的关键，是顺应国内国际经济社会发展的大势，不断创新服务产品，实现行业专业服务转型升级。会计师事务所为“走出去”提供服务，同样要以服务创新和产业率先转型升级为基础。

Accelerating the development of accounting services in China is stipulated in the outline of the 12^th Five-Year Plan and is essential for serving, supporting and promoting the objectives of the Plan. The accountancy profession to play this function must follow the general trend of domestic and international economic and social development, providing innovative services and products on an ongoing basis for professional service transformation and upgrading, which is also a prerequisite for accounting firms to serve the strategy of going international.)

 

抓住国家重视会计服务业发展的机遇，中注协启动了新业务拓展战略，相继开发了企业社会责任、节能减排、碳排放等新型鉴证类业务，部分事务所创新并为企业提供低碳经济设计、经营战略调整、并购重组、管理流程再造、成本方案设计，以及尽职调查、税务筹划等高附加值的新型服务产品，服务于区域经济发展、产业转型升级和企业经营方式转变。

As the Government attaches importance to the accounting service industry, the CICPA has seized the opportunities and launched the strategy of expanding non-audit services, successively developing new assurance operations covering corporate social responsibility, energy saving and emission reduction, while some innovative firms have provided enterprises with low-carbon economical design, business strategy restructuring, mergers and acquisitions, management process reengineering and cost programming as well as due diligence, tax planning and other new high value-added offerings to serve regional economic development, industrial transformation and upgrading and operational mode transformation.

此外，中注协围绕服务新型工业化综合配套改革、创新地区经济发展模式、金融业改革与发展，以及会计服务出口、会计服务外包等，在沿海、沿边、国家重点经济区域、重点行业、重点园区培育创建了10个会计服务示范基地，推动行业专业集群化发展。

In addition, the CICPA have initiated 10 demonstration bases of accounting services in the coastal and border areas, key national economic zones and industries and key incubators to promote cluster-oriented, professional industrial development covering the subordinate integrated reform for new industrialization, growth mode innovation in regional economy, reform and development of the financial sector as well as exports and outsourcing of accounting services.

这些创新型业务和行业集群化发展，不仅为会计师事务所支持企业“走出去”创造了条件，也为事务所“走出去”开展服务贸易奠定了基础。

The development of these innovative businesses and industrial clusters has not only created a context for the accounting firms to support enterprises to run international but also laid a foundation for trade in services by firms operating overseas.

 

（同期：中国有色矿业集团财务部主任丁文大

Subtitles: Ding Wenda, Director of the Department of Finance, CNMC

中国有色矿业集团在境外成功实施“走出去”实现境外兼并重组和经营的过程当中，得到了国内会计师事务所大力的支持和帮助。在可行性研究、尽职调查、以及管理咨询等方面，都提供了非常有用的信息和提供非常有价值的建议。企业在“走出去”实现持续经营的过程中，还需要会计师事务所提供更多的服务。比如，在国际税收筹划、境外经营风险管理、创新型高端服务等。目前来看，国内会计师事务所与国际知名会计师事务所还存在差距。

The CNMC enjoyed strong support and assistance from domestic accounting firms in the process of going international for overseas M&A, restructuring and operation, who provided the company with valuable information and advice in terms of feasibility study, due diligence and management consulting. In the process of reaching out for ongoing overseas operation, enterprises need more services offered by accounting firms, such as international tax planning, overseas operating risk management, and innovative high-end services. It is true that there is a gap between domestic accounting firms with their world-renowned international counterparts.）

 

第四部分 政策支持

Part Four  Policy Support

现代服务贸易越来越向资本、技术、创新等综合竞争方向发展，建立完善的服务贸易体制，整合行业资源，成为提供贸易机会，发展现代服务贸易的重要保障。

Modern trade in services is increasingly growing into an integrated competition of capital, technology, innovation and other aspects. Therefore, a well-established system of trade in service for the integration of professional resources has become an important guarantee to the provision of trade opportunities for the development of modern service trade.

在商务部、财政部等部门的支持推动下，中国注册会计师行业积极参与多双边贸易谈判，通过谈判要求开放会计服务贸易市场，为会计师事务所“走出去”创造“绿色通道”。

Driven by the Ministry of Commerce, P.R.China, the MOFand other relevant authorities, the Chinese accountancy profession has engaged in bilateral and multilateral trade negotiations, through which calling for the liberalization of the market of trade in accounting service so as to create an easy access for accounting firms to go international.

中国注册会计师协会在香港设立办事处、组织境外考察、向境外宣传推介中国会计师事务所等活动，创立并每年举办海峡两岸四地会计师行业交流研讨会，为国内外事务所合作牵线搭桥。

The CICPA has set up an office in Hong Kong S.A.R. and organized overseas visits to introduce Chinese accounting firms overseas with other publicity campaigns. It has also launched an annual Cross-Strait, Hong Kong S.A.R. and Macau S.A.R. Professional Conference to facilitate the cooperation of accounting firms.

此外，中国注册会计师协会积极推进服务贸易便利化。协调中国外交部、商务部等九部委联合出台政策，在事务所“走出去”发展会计服务贸易中，简化出入境、金融外汇、境外设立机构等便利条件。

In addition, the CICPA has actively facilitating the convenience trade in services. It has enacted policy measures in conjunction with nine ministries and commissions, including the Ministries of Foreign Affairs, and the Ministry of Commerce, streamlining the procedures for border entrance and exit, financial and foreign exchange and the establishment of overseas institutions.

 

（同期：京都会计师事务所首席合伙人徐华

Subtitles: Xu Hua, Chief Partner of Grant Thornton China

在“走出去”战略实施的过程当中，我们希望政府不仅支持中国“走出去”的企业，也应出台相应的政策，扶持“走出去”企业的商业伙伴，包括会计师事务所。进而形成“走出去”的“联合舰队”，提升中国“走出去”企业的综合竞争能力，把“走出去”的战略引向深入。

In the implementation of the going international strategy, we hope the Government will not only support the eligible enterprises but also launch corresponding policies to support their business partners, including the accounting firms. Thus a joint fleet can take shape to enhance China's comprehensive competitiveness in going international to drive the strategy toward a higher and in-depth level.）

 

第五部分尾声

Part Five Conclusion

2010年，中国经济总量跃居世界第二位，并且成为全球第二大贸易国、第五大对外投资国，累计境外企业资产超过1万亿美元。根据国际经验判断，中国经济在世界经济中地位的大幅提升，中国在服务贸易领域将进入快速发展的转折阶段。

In 2010, China's GDP ranked second in the world, standing as the world's second largest trader and fifth largest outward investor, as the overseas assets of its enterprises topped USD 1 trillion. The international experience tells that China with a dramatically enhanced weight in the world economy will soon see its trade in services ushering in a contra-flexure of rapid growth.

 

（同期：中国注册会计师协会副会长兼秘书长陈毓圭

Subtitles: Chen Yugui, Vice President and Secretary General of CICPA

发展中国会计服务贸易的关键是要紧紧服务于中国企业“走出去”，服务于中国经济与世界经济的融合与交流。发展中国会计服务贸易的着力点，是培养有国际影响力的品牌。我们要建设10家左右具有国际影响力的会计师事务所，围绕这个目标要加强人才建设、会计审计标准建设、国际网络建设，使得中国会计服务行业在服务于中国经济和中国企业国际化的进程中实现自身的成长。

The key to the development of China’s trade in accounting services is to firmly stick to the global operation goal of Chinese enterprises, serving the integration and interaction between the Chinese and the world economy with a focus on building brands with international influence. Aimed at creating around 10 such accounting firms, we must double our efforts in training qualified professionals, establishing accounting and auditing standards and constructing an international network so as to bring organic growth to the accounting service industry in the process of serving the Chinese economy and the internationalization of Chinese enterprises.）

 

“雄关漫道真如铁，而今迈步从头越。全球潮头扬风帆，擎画历史新诗篇”。我们坚信，中国会计服务业，一定能够在经济全球化的舞台上，迎风飞扬，创造更大的辉煌。

All tough barriers can be conquered as long as you have made up your mind, and a new chapter in history will be portrayed as we stand in the forefront of time and tide.We firmly believe that the Chinese accounting service sector is due to shine with even brighter glory on the arena of economic globalization.