國際會計師聯(lián)合會前秘書長格魯諾來京訪問
國際會計師聯(lián)合會前秘書長（1991~1999）格魯諾近期來京訪問。受亞行委托幫助中注協(xié)審查內(nèi)部監(jiān)控、考試組織等項目。據(jù)悉，將工作三個月。
在京期間，格魯諾會見了在他擔任國際會計師聯(lián)合會秘書長時中國注冊會計師界的一些老朋友：財政部原副部長張佑才先生，中注協(xié)前秘書長丁平準先生，中注協(xié)前外聯(lián)部主任、現(xiàn)澳洲會計師公會北京辦事處主任章海賢先生。老朋友見面格外親切，敘舊之時，大家都沉浸在對往日回憶的歡樂中。中注協(xié)現(xiàn)任秘書長陳毓圭先生也參加了“交朋友”的親切活動，他感謝格魯諾先生過去、現(xiàn)在對中國注冊會計師行業(yè)的關(guān)心與支持。格魯諾表示，他永遠是大家的好朋友，永遠是中國CPA的好朋友。
丁平準先生向格魯諾先生贈送了他親筆簽名的《中國注冊會計師：世紀末的回眸》（改革卷）。格魯諾先生高興地表示：這是中國CPA發(fā)展史上具有重要意義的史書，他雖然讀不懂中文，但十分珍惜，將作為珍品珍藏。他希望丁先生盡快完成他尚未完成的巨著。為了支持丁先生第二卷——開放卷的寫作，他在繁忙的工作中擠出時間，寫下了他與丁先生幾次接觸的回憶文章。
FOREWORD BY JOHN GRUNER
It was a little over ten years ago that I first made the acquaintance of Mr. Ding Pingzhun, who was at the time the Vice Secretary General of the CICPA. In early 1992, not long after I took over as the Director General of IFAC, I accompanied Mr. Bertil Edlund, the then President of IFAC to Beijing to begin discussions in earnest on the admission of the CICPA to IFAC. The talks were candid and although no breakthroughs occurred, we both understood each other’s positions better. We were hosted at a dinner by the then State Councilor and Finance Minister Wang Binqian and Vice Finance Minister Zhang Youcai and I recall especially Mr. Ding’s very witty sense of humor during the dinner.
That first meeting was only the beginning of my association with Mr. Ding and the accountancy profession in China. In January 1993, Mr. Ding visited the IFAC secretariat in New York, as the deputy leader of a CICPA delegation. They had come to the US and Canada to study the accountancy profession in those countries as part of a program to accumulate experiences for enactment of the Chinese accountancy law. We wished them well, and also held more discussions on the CICPA IFAC membership. I was especially impressed with Mr. Ding’s commitment and seriousness of purpose.
He had clearly done his research on a host of issues related to the CICPA and IFAC.
By then, Peter Agars had assumed the IFAC presidency, and over the next several years, we continued the exchanges with CICPA and Mr. Ding, who had also become the Secretary General of CICPA and a very articulate spokesman for the organization. The question of CICPA membership was being actively considered at the IFAC Council level. The “name issue” for the Taiwan accountancy body was now clearly under discussion. CICPA had rejected an IFAC proposal, believing that it could send a misleading message and was not consistent with CICPA’s principled stand. Nevertheless, I felt that we were moving towards resolution.
The next event took place in April 1996, when I visited Beijing again, this time with Juan Herrera, who had taken over as IFAC President. This was somewhat of an historic visit, in that it was during these discussions that the procedural problems were solved. CICPA was to put forward an application and IFAC Council followed with a resolution to solve the name issue. During the meeting, Mr. Herrera expressed IFAC’s wish to be both flexible and sincere to all parties on the name issue. Similarly, Mr. Ding contributed his own wisdom to the discussions. We finished that milestone meeting with a dinner hosted by then Finance Minister Liu Zhongli and Zhang Youcai, who had remained throughout these years another trusted supporter of CICPA and IFAC. Once again, Mr. Ding made a memorable speech at the dinner- he was a man who was devoted to the advancement of the accountancy profession in China.
In October of that year, we met again, this time in Kuala Lumpur, at the 14th CAPA Conference. Mr. Ding and Mr. Chuck Zhang were the CICPA delegation to that conference and they delivered to us the formal IFAC membership application. Yet, there were still some open issues, because CICPA was also seeking membership in CAPA, and we wanted to coordinate these initiatives. No one wanted the CAPA membership process to jeopardize the IFAC membership. Once again, Mr. Ding’s skillful handling of the matter averted problems. It is interesting to note that since that time, not only has CICPA become a CAPA member, but it has also succeeded to the CAPA presidency- quite an achievement in such a short time, but I think indicative of the commitment of the CICPA to be an active and responsible voice in the international profession.
The year 1997 saw further movement. Mr. Ding visited IFAC in New York in March of that year to clear any lingering doubts about CICPA membership in IFAC. Hong Kong was seeking to host the 2002 World Congress- which it will do in a few months- and Mr. Ding wanted to express his support for this proposal and his wish that the accountancy bodies in Hong Kong, Taiwan and Mainland China would all be brother organizations in the IFAC family, once CICPA joined. We passed this message to the IFAC Council meeting two months later and CICPA was formally admitted. And finally, just six months after that, the CICPA participated in the 15th World Congress of Accountants in Paris. Their contributions and activities at that Congress demonstrated to the international community that CICPA was a worthy member of the global profession.
We continued our communications off and on over the next two years, after which we both moved on to other responsibilities. And now, three years later, I find myself once again in Beijing as an independent consultant, on another short-term project. It has given me a chance to reflect on a ten-long year friendship with Mr. Ding and to recall him as a man of integrity and dedication, with a keen sense of humor and a knack for working well with people. I congratulate the CICPA on the great strides it has made since its founding in 1988 and wish it further success in the future.
John Gruner
Director General, IFAC (1991-1999)
（簽名）
Beijing September 2002
國際會計師聯(lián)合會前秘書長（1991~1999）格魯諾為丁平準先生《中國注冊會計師：世紀末的回眸》（開放卷）撰文(中譯文)：
1992年，在我接任國際會計師聯(lián)合會秘書長一職后不久，就同IFAC第六屆會長阿加斯先生于4月間來到北京，訪問了CICPA。當時中國的國務(wù)委員兼財政部長王丙乾先生在釣魚臺宴請我們，丁先生陪同張佑才副部長出席了這次宴會，這是我們的首次會見，從此開始了長達十年的友好交往。此行的主題，仍然是研究尋找解決CICPA加入IFAC的途徑。雖然這次訪問沒能徹底解決這一問題，但雙方進一步了解了彼此的立場，IFAC接受了CICPA要求臺灣會計師組織改變名稱的建議。席間，丁先生多次豐趣和恢諧的談話，給我留下了深刻的印象。
1993年1月，丁先生作為CICPA代表團副團長到達紐約，訪問了IFAC秘書處，我們進行了友好的會談。丁先生研究問題深入、認真的態(tài)度，使我深為感動。據(jù)了解，此行是為了制定中國的注冊會計師法，而前來考察美國和加拿大的有關(guān)法律和管理體制。我祝他們訪問成功。
1993年3月，我同IFAC第七屆會長埃德隆先生來到北京，第三次商談CICPA加入IFAC問題。丁先生參加了這次會談。在此這前，IFAC作出了改變臺灣會計師組織在IFAC中的名稱的有關(guān)決定，但是CICPA表示不能接受，認為IFAC所使用的臺灣會計師組織的英文名稱，按照中國人的翻譯會引起歧意，將有損中國的原則立場。
1996年4月，我和IFAC第八任會長格雷拉先生第四次來到北京。這次訪問，對于IFAC和CICPA來說，都是一次具有歷史意義的訪問。就是在這次訪問中，我們相互之間解決了長期未能解決的程序性問題，也就是IFAC接受CICPA關(guān)于臺灣會計師組織改變的名稱后，即交付IFAC常務(wù)理事會表決，IFAC通過后，即通知臺灣方面新的改變后的名稱，不再在事前征求臺灣方面的意見。格雷拉先生在這次會談中，表現(xiàn)了高度的靈活性和解決問題的誠意。丁先生作為CICPA的主談人員，會談時闡述的原則立場和強硬的態(tài)度及會談中的睿智語言，使我感到尤衷的敬佩。在釣魚臺劉仲藜部長和張佑才副部長宴請我們時，席間丁先生輕松愉快而感情充沛的插話，使我們感到這是一位對中國注冊會計師行業(yè)充滿感情的人物。近二十年之久而未能解決的問題，終于在這次會談中解決了，大家都為此感到高興。
1996年10月，亞太會計師大會在馬來西亞的吉隆坡舉行。丁先生和章海賢先生作為CICPA的代表出席了這次會議。當時，IFAC雖然通過了關(guān)于臺灣會計師組織改名的問題，但有關(guān)AICPA加入FIAC的問題，在程序上還沒有最后完成，大家都不希望在CICPA加CAPA時，影響CICPA加入FIAC。丁先生和章先生在這次會上的卓越表現(xiàn)，羸得了全亞太會計師組織和國際及各大洲會計師組織的贊揚。他們巧妙地解決了這兩者之間的關(guān)系，并最終成為CAPA理事，為后來CICPA出任CAPA副會長、會長打下了基礎(chǔ)。
1997年3月，丁先生率代表團到紐約訪問，期間，到了IFAC秘書處。丁先生在與我會談中，重點闡述了CICPA加入IFAC后，香港、臺灣會計師組織在IFAC中的地位，是“一個家庭三兄弟”的關(guān)系，同時表示支持2002年在香港舉行第十六屆國際會計師大會。我非常清楚知道，丁先生此次談話的用意，在于解除將于5月在多米尼加舉行的IFAC理事會表決CICPA加入IFAC問題時有關(guān)理事的疑慮。丁先生的表態(tài)非常明確而清晰，我向其后舉行的IFAC理事會上轉(zhuǎn)達了這番意見，對表決CICPA加入IFAC起到了極大的作用。
1997年10月在巴黎舉行世界會計師第十五屆大會時，我再次與丁先生相逢，他作為CICPA代表團的秘書長，為這次大會的召開作出了中國會計師界對全球的卓越貢獻。張佑才副部長在大會上的成功講演，CICPA代表團在會議期間的各種成功的活動，為中國CPA開始走向國際就樹立了良好的形象。
我與丁先生長達十年的友誼，在我的腦海中留下了深刻的印象。現(xiàn)在，我與丁先生雖然都離開了這個行業(yè)，但我們永遠是好朋友，中國CPA與世界CPA永遠是好朋友。祝CICPA過去、現(xiàn)在、將來都取得輝煌的成就！
IFAC前秘書長(1991~1999) 格魯諾
在京期間，格魯諾會見了在他擔任國際會計師聯(lián)合會秘書長時中國注冊會計師界的一些老朋友：財政部原副部長張佑才先生，中注協(xié)前秘書長丁平準先生，中注協(xié)前外聯(lián)部主任、現(xiàn)澳洲會計師公會北京辦事處主任章海賢先生。老朋友見面格外親切，敘舊之時，大家都沉浸在對往日回憶的歡樂中。中注協(xié)現(xiàn)任秘書長陳毓圭先生也參加了“交朋友”的親切活動，他感謝格魯諾先生過去、現(xiàn)在對中國注冊會計師行業(yè)的關(guān)心與支持。格魯諾表示，他永遠是大家的好朋友，永遠是中國CPA的好朋友。
丁平準先生向格魯諾先生贈送了他親筆簽名的《中國注冊會計師：世紀末的回眸》（改革卷）。格魯諾先生高興地表示：這是中國CPA發(fā)展史上具有重要意義的史書，他雖然讀不懂中文，但十分珍惜，將作為珍品珍藏。他希望丁先生盡快完成他尚未完成的巨著。為了支持丁先生第二卷——開放卷的寫作，他在繁忙的工作中擠出時間，寫下了他與丁先生幾次接觸的回憶文章。
FOREWORD BY JOHN GRUNER
It was a little over ten years ago that I first made the acquaintance of Mr. Ding Pingzhun, who was at the time the Vice Secretary General of the CICPA. In early 1992, not long after I took over as the Director General of IFAC, I accompanied Mr. Bertil Edlund, the then President of IFAC to Beijing to begin discussions in earnest on the admission of the CICPA to IFAC. The talks were candid and although no breakthroughs occurred, we both understood each other’s positions better. We were hosted at a dinner by the then State Councilor and Finance Minister Wang Binqian and Vice Finance Minister Zhang Youcai and I recall especially Mr. Ding’s very witty sense of humor during the dinner.
That first meeting was only the beginning of my association with Mr. Ding and the accountancy profession in China. In January 1993, Mr. Ding visited the IFAC secretariat in New York, as the deputy leader of a CICPA delegation. They had come to the US and Canada to study the accountancy profession in those countries as part of a program to accumulate experiences for enactment of the Chinese accountancy law. We wished them well, and also held more discussions on the CICPA IFAC membership. I was especially impressed with Mr. Ding’s commitment and seriousness of purpose.
He had clearly done his research on a host of issues related to the CICPA and IFAC.
By then, Peter Agars had assumed the IFAC presidency, and over the next several years, we continued the exchanges with CICPA and Mr. Ding, who had also become the Secretary General of CICPA and a very articulate spokesman for the organization. The question of CICPA membership was being actively considered at the IFAC Council level. The “name issue” for the Taiwan accountancy body was now clearly under discussion. CICPA had rejected an IFAC proposal, believing that it could send a misleading message and was not consistent with CICPA’s principled stand. Nevertheless, I felt that we were moving towards resolution.
The next event took place in April 1996, when I visited Beijing again, this time with Juan Herrera, who had taken over as IFAC President. This was somewhat of an historic visit, in that it was during these discussions that the procedural problems were solved. CICPA was to put forward an application and IFAC Council followed with a resolution to solve the name issue. During the meeting, Mr. Herrera expressed IFAC’s wish to be both flexible and sincere to all parties on the name issue. Similarly, Mr. Ding contributed his own wisdom to the discussions. We finished that milestone meeting with a dinner hosted by then Finance Minister Liu Zhongli and Zhang Youcai, who had remained throughout these years another trusted supporter of CICPA and IFAC. Once again, Mr. Ding made a memorable speech at the dinner- he was a man who was devoted to the advancement of the accountancy profession in China.
In October of that year, we met again, this time in Kuala Lumpur, at the 14th CAPA Conference. Mr. Ding and Mr. Chuck Zhang were the CICPA delegation to that conference and they delivered to us the formal IFAC membership application. Yet, there were still some open issues, because CICPA was also seeking membership in CAPA, and we wanted to coordinate these initiatives. No one wanted the CAPA membership process to jeopardize the IFAC membership. Once again, Mr. Ding’s skillful handling of the matter averted problems. It is interesting to note that since that time, not only has CICPA become a CAPA member, but it has also succeeded to the CAPA presidency- quite an achievement in such a short time, but I think indicative of the commitment of the CICPA to be an active and responsible voice in the international profession.
The year 1997 saw further movement. Mr. Ding visited IFAC in New York in March of that year to clear any lingering doubts about CICPA membership in IFAC. Hong Kong was seeking to host the 2002 World Congress- which it will do in a few months- and Mr. Ding wanted to express his support for this proposal and his wish that the accountancy bodies in Hong Kong, Taiwan and Mainland China would all be brother organizations in the IFAC family, once CICPA joined. We passed this message to the IFAC Council meeting two months later and CICPA was formally admitted. And finally, just six months after that, the CICPA participated in the 15th World Congress of Accountants in Paris. Their contributions and activities at that Congress demonstrated to the international community that CICPA was a worthy member of the global profession.
We continued our communications off and on over the next two years, after which we both moved on to other responsibilities. And now, three years later, I find myself once again in Beijing as an independent consultant, on another short-term project. It has given me a chance to reflect on a ten-long year friendship with Mr. Ding and to recall him as a man of integrity and dedication, with a keen sense of humor and a knack for working well with people. I congratulate the CICPA on the great strides it has made since its founding in 1988 and wish it further success in the future.
John Gruner
Director General, IFAC (1991-1999)
（簽名）
Beijing September 2002
國際會計師聯(lián)合會前秘書長（1991~1999）格魯諾為丁平準先生《中國注冊會計師：世紀末的回眸》（開放卷）撰文(中譯文)：
1992年，在我接任國際會計師聯(lián)合會秘書長一職后不久，就同IFAC第六屆會長阿加斯先生于4月間來到北京，訪問了CICPA。當時中國的國務(wù)委員兼財政部長王丙乾先生在釣魚臺宴請我們，丁先生陪同張佑才副部長出席了這次宴會，這是我們的首次會見，從此開始了長達十年的友好交往。此行的主題，仍然是研究尋找解決CICPA加入IFAC的途徑。雖然這次訪問沒能徹底解決這一問題，但雙方進一步了解了彼此的立場，IFAC接受了CICPA要求臺灣會計師組織改變名稱的建議。席間，丁先生多次豐趣和恢諧的談話，給我留下了深刻的印象。
1993年1月，丁先生作為CICPA代表團副團長到達紐約，訪問了IFAC秘書處，我們進行了友好的會談。丁先生研究問題深入、認真的態(tài)度，使我深為感動。據(jù)了解，此行是為了制定中國的注冊會計師法，而前來考察美國和加拿大的有關(guān)法律和管理體制。我祝他們訪問成功。
1993年3月，我同IFAC第七屆會長埃德隆先生來到北京，第三次商談CICPA加入IFAC問題。丁先生參加了這次會談。在此這前，IFAC作出了改變臺灣會計師組織在IFAC中的名稱的有關(guān)決定，但是CICPA表示不能接受，認為IFAC所使用的臺灣會計師組織的英文名稱，按照中國人的翻譯會引起歧意，將有損中國的原則立場。
1996年4月，我和IFAC第八任會長格雷拉先生第四次來到北京。這次訪問，對于IFAC和CICPA來說，都是一次具有歷史意義的訪問。就是在這次訪問中，我們相互之間解決了長期未能解決的程序性問題，也就是IFAC接受CICPA關(guān)于臺灣會計師組織改變的名稱后，即交付IFAC常務(wù)理事會表決，IFAC通過后，即通知臺灣方面新的改變后的名稱，不再在事前征求臺灣方面的意見。格雷拉先生在這次會談中，表現(xiàn)了高度的靈活性和解決問題的誠意。丁先生作為CICPA的主談人員，會談時闡述的原則立場和強硬的態(tài)度及會談中的睿智語言，使我感到尤衷的敬佩。在釣魚臺劉仲藜部長和張佑才副部長宴請我們時，席間丁先生輕松愉快而感情充沛的插話，使我們感到這是一位對中國注冊會計師行業(yè)充滿感情的人物。近二十年之久而未能解決的問題，終于在這次會談中解決了，大家都為此感到高興。
1996年10月，亞太會計師大會在馬來西亞的吉隆坡舉行。丁先生和章海賢先生作為CICPA的代表出席了這次會議。當時，IFAC雖然通過了關(guān)于臺灣會計師組織改名的問題，但有關(guān)AICPA加入FIAC的問題，在程序上還沒有最后完成，大家都不希望在CICPA加CAPA時，影響CICPA加入FIAC。丁先生和章先生在這次會上的卓越表現(xiàn)，羸得了全亞太會計師組織和國際及各大洲會計師組織的贊揚。他們巧妙地解決了這兩者之間的關(guān)系，并最終成為CAPA理事，為后來CICPA出任CAPA副會長、會長打下了基礎(chǔ)。
1997年3月，丁先生率代表團到紐約訪問，期間，到了IFAC秘書處。丁先生在與我會談中，重點闡述了CICPA加入IFAC后，香港、臺灣會計師組織在IFAC中的地位，是“一個家庭三兄弟”的關(guān)系，同時表示支持2002年在香港舉行第十六屆國際會計師大會。我非常清楚知道，丁先生此次談話的用意，在于解除將于5月在多米尼加舉行的IFAC理事會表決CICPA加入IFAC問題時有關(guān)理事的疑慮。丁先生的表態(tài)非常明確而清晰，我向其后舉行的IFAC理事會上轉(zhuǎn)達了這番意見，對表決CICPA加入IFAC起到了極大的作用。
1997年10月在巴黎舉行世界會計師第十五屆大會時，我再次與丁先生相逢，他作為CICPA代表團的秘書長，為這次大會的召開作出了中國會計師界對全球的卓越貢獻。張佑才副部長在大會上的成功講演，CICPA代表團在會議期間的各種成功的活動，為中國CPA開始走向國際就樹立了良好的形象。
我與丁先生長達十年的友誼，在我的腦海中留下了深刻的印象。現(xiàn)在，我與丁先生雖然都離開了這個行業(yè)，但我們永遠是好朋友，中國CPA與世界CPA永遠是好朋友。祝CICPA過去、現(xiàn)在、將來都取得輝煌的成就！
IFAC前秘書長(1991~1999) 格魯諾
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