摘要
美国政府坚持"长臂管辖"原则,要求对为美国上市公司提供审计服务的中国会计师事务所进行审查;而中国政府则坚持"完全信任"原则,拒绝让渡管辖权。从2010年浑水公司做空"中概股"导致"中概股"危机,到2014年SEC暂停"四大"中国分所的在美审计资格,中美跨境审计监管逐渐陷入僵局。通过分析发现,中美两国在法律制度、主权原则及合作需求等方面所存在的内在矛盾,是监管合作陷入僵局的本质原因。相应的建议包括:为美国监管机构设立有效的审计底稿调取通道;加快审计监管改革,争取获得美方的互信委托监管认可;对我国企业的海外上市,在降低上市门槛的同时加强监管。
The US government insists on the ＂long arm jurisdiction＂ principle, requiring that Chinese accounting firms who provide audit services for USA listed Corporations must be scrutinized; while Chinese government adheres to the ＂completely trust＂ principle, refusing to transfer the jurisdiction. From Muddy Water shorted China＇s stocks and resulted in the crisis of China＇s stocks in 2010, till 2014 the SEC suspended China Branches of Big 4 accounting firms＇ audit qualification in the USA, the cross-border auditing supervision has gradually come to a deadlock. This paper points out that the inherent contradictions between China and the United States, which exists in the legal system, the principle of sovereignty and cooperation demand, are the essential reasons for regulatory cooperation coming to a deadlock. Suggestions include： establishing effective transfer channel of audit papers for USA regulators; speeding up the audit supervision reform, struggling for the mutual trust regulatory approval of USA; and to Chinese corporations listed overseas, reducing the listing threshold, and at the same time strengthening supervision.
出处
《河北经贸大学学报》
CSSCI
北大核心
2015年第1期113-117,共5页
Journal of Hebei University of Economics and Business
基金
国家自然科学基金项目"BaselⅢ框架下商业银行监管资本套利识别研究"(71303769)
天津市哲学社会科学规划基金项目"天津市养老金融产品创新研究"(tjyy11-2-076)
关键词
审计监管
跨境合作
“中概股”
审计底稿
上市公司
会计师事务所
中美跨境审计
主权原则
audit supervision
cross border cooperation
China＇s stocks
audit papers
listed companies
accounting firm
Sino US cross-border auditing
sovereignty principle
