中(zhong)(zhong)(zhong)證(zheng)網訊（記者 歐陽劍環）中(zhong)(zhong)(zhong)國(guo)證(zheng)券報記者12月23日獲悉(xi)，近日，財(cai)(cai)政部(bu)發布《財(cai)(cai)政部(bu)關于中(zhong)(zhong)(zhong)瑞(rui)審(shen)(shen)計(ji)準(zhun)則與(yu)審(shen)(shen)計(ji)監管等(deng)效(xiao)的(de)公(gong)(gong)告(gao)》。公(gong)(gong)告(gao)指出，瑞(rui)士(shi)審(shen)(shen)計(ji)準(zhun)則及其認(ren)可的(de)國(guo)際(ji)審(shen)(shen)計(ji)準(zhun)則與(yu)中(zhong)(zhong)(zhong)華人民共和(he)(he)國(guo)審(shen)(shen)計(ji)準(zhun)則等(deng)效(xiao)；對于分別在瑞(rui)士(shi)聯邦(bang)和(he)(he)中(zhong)(zhong)(zhong)華人民共和(he)(he)國(guo)注(zhu)冊成(cheng)立并對經濟(ji)主體(ti)財(cai)(cai)務報表出具審(shen)(shen)計(ji)報告(gao)的(de)會計(ji)師事務所，瑞(rui)士(shi)聯邦(bang)與(yu)中(zhong)(zhong)(zhong)華人民共和(he)(he)國(guo)的(de)審(shen)(shen)計(ji)監管體(ti)系(xi)等(deng)效(xiao)。 

　　2022年4月(yue)，財政部(bu)與瑞(rui)士(shi)聯(lian)邦審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)局（FAOA）正式啟動中(zhong)瑞(rui)審(shen)(shen)(shen)(shen)(shen)計準則(ze)(ze)與審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)等(deng)效(xiao)(xiao)互評(ping)工作。財政部(bu)組(zu)成(cheng)工作組(zu)，經多輪問(wen)答和充分溝通，認(ren)可瑞(rui)士(shi)審(shen)(shen)(shen)(shen)(shen)計準則(ze)(ze)和審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)與中(zhong)方(fang)(fang)等(deng)效(xiao)(xiao)。同時，工作組(zu)配合FAOA完成(cheng)了對中(zhong)方(fang)(fang)審(shen)(shen)(shen)(shen)(shen)計準則(ze)(ze)和審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)等(deng)效(xiao)(xiao)評(ping)估(gu)(gu)工作。2022年11月(yue)23日，瑞(rui)士(shi)聯(lian)邦委員會審(shen)(shen)(shen)(shen)(shen)議FAOA評(ping)估(gu)(gu)報告(gao)(gao)并發布公告(gao)(gao)，認(ren)可中(zhong)國審(shen)(shen)(shen)(shen)(shen)計準則(ze)(ze)和審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)與瑞(rui)方(fang)(fang)等(deng)效(xiao)(xiao)，自(zi)2023年1月(yue)1日起(qi)生(sheng)效(xiao)(xiao)。至此，中(zhong)瑞(rui)雙方(fang)(fang)實現了審(shen)(shen)(shen)(shen)(shen)計準則(ze)(ze)和審(shen)(shen)(shen)(shen)(shen)計監(jian)(jian)管(guan)等(deng)效(xiao)(xiao)。

　　中瑞實現審(shen)(shen)計(ji)(ji)(ji)準則和審(shen)(shen)計(ji)(ji)(ji)監管等效，是兩國(guo)(guo)開展審(shen)(shen)計(ji)(ji)(ji)監管合(he)作(zuo)(zuo)備忘錄磋商、建立互利(li)長效審(shen)(shen)計(ji)(ji)(ji)監管合(he)作(zuo)(zuo)機制的重要基礎，將有(you)利(li)于(yu)(yu)(yu)兩國(guo)(guo)會計(ji)(ji)(ji)師(shi)事(shi)務所在為本國(guo)(guo)公司跨境融(rong)資提供審(shen)(shen)計(ji)(ji)(ji)服(fu)務時降低審(shen)(shen)計(ji)(ji)(ji)成本、提高審(shen)(shen)計(ji)(ji)(ji)效率，有(you)利(li)于(yu)(yu)(yu)深(shen)化(hua)中瑞經貿財金合(he)作(zuo)(zuo)、擴(kuo)(kuo)大(da)(da)會計(ji)(ji)(ji)審(shen)(shen)計(ji)(ji)(ji)領域高水平(ping)對外開放，有(you)利(li)于(yu)(yu)(yu)推(tui)動兩國(guo)(guo)資本市場互聯互通、拓(tuo)寬企業投融(rong)資渠道，有(you)利(li)于(yu)(yu)(yu)推(tui)動中國(guo)(guo)注冊會計(ji)(ji)(ji)師(shi)行業國(guo)(guo)際化(hua)發展、擴(kuo)(kuo)大(da)(da)國(guo)(guo)際影響力。