中美對會計師事務(wù)所跨境監(jiān)管問題研究
發(fā)布時間：2018-10-15 13:39
【摘要】：在當(dāng)前經(jīng)濟全球化的背景下,我國企業(yè)跨境上市的數(shù)量越來越多,其中尤以在美國上市的居多。公司上市后需要披露財務(wù)報告,而這些在美上市的中國企業(yè)的財務(wù)報告大多是由國內(nèi)的會計師事務(wù)所審計的,按照美國《薩班斯-奧克斯利法案》的規(guī)定,為在美國證券市場上市的公司提供服務(wù)的會計師事務(wù)所要在PCAOB(美國公眾公司會計監(jiān)督委員會)注冊并且接受其監(jiān)管,PCAOB享有定期直接檢查會計事務(wù)所并且查閱審計工作底稿的權(quán)利,美國的這種單邊規(guī)定遭到了我國的反對,因為按照我國法律的規(guī)定,國內(nèi)的會計師事務(wù)所應(yīng)該由我國的監(jiān)管機構(gòu)進行監(jiān)管,審計工作底稿在未得到我國主管部門的同意前不能交給外國監(jiān)管機構(gòu)查看,由此引發(fā)了中美對會計師事務(wù)所的跨境監(jiān)管沖突。如何看待并且解決這種沖突是中美兩國必須面對的問題,本文對此進行了研究。 本文首先介紹了中美對會計師事務(wù)所跨境監(jiān)管的相關(guān)內(nèi)容,包括中美對會計師事務(wù)所跨境監(jiān)管的由來,對比分析了中國和美國的會計師事務(wù)所監(jiān)管體系,引出了中美對會計師事務(wù)所的跨境監(jiān)管沖突,然后本文分析了這種沖突發(fā)生的原因,包括表象原因是因為兩國間的法律規(guī)定沖突和根本原因是國家主權(quán)和利益的沖突。在分析完原因之后本文運用國際法理論、國際關(guān)系理論、國際監(jiān)管理論為解決中美跨境監(jiān)管沖突提供了理論依據(jù),在這些理論的指導(dǎo)下,本文提出了解決中美對會計師事務(wù)所跨境監(jiān)管沖突的途徑-等效監(jiān)管,并且提出了實現(xiàn)等效監(jiān)管的幾種途徑,包括通過中美雙邊合作、兩國會計審計準(zhǔn)則趨同以及建立國際監(jiān)管組織,最后本文提出了我國應(yīng)對會計師事務(wù)所跨境監(jiān)管合作的幾點建議,包括強化國內(nèi)監(jiān)管機構(gòu)的監(jiān)管水平以及要求會計師事務(wù)所加強自身管理。
[Abstract]:Under the background of current economic globalization, the number of cross-border listings of Chinese enterprises is more and more, especially in the United States. After listing, companies are required to disclose their financial reports, and most of the financial reports of these Chinese companies listed in the United States are audited by domestic accounting firms, as stipulated in the Sarbanes-Oxley Act of the United States. Accounting firms that provide services to companies listed on the US stock market are registered and regulated by the PCAOB (Public Company Accounting Oversight Board of America), and PCAOB has regular direct inspection of accounting firms and access to audits The right to work papers, This unilateral regulation of the United States has been opposed by our country, because according to the provisions of our laws, domestic accounting firms should be supervised by our country's regulatory bodies. The audit papers cannot be handed over to foreign regulators without the consent of Chinese authorities, which has led to a cross-border regulatory conflict between China and the United States on accounting firms. How to look at and resolve this conflict is a problem that China and the United States must face. This paper first introduces the relevant contents of cross-border supervision of accounting firms in China and the United States, including the origin of cross-border supervision of accounting firms in China and the United States, and compares and analyzes the regulatory systems of accounting firms in China and the United States. This paper introduces the cross-border regulatory conflict between China and the United States of accounting firms, and then analyzes the causes of this conflict, including the apparent reason for the conflict between the two countries' legal provisions and the fundamental cause is the conflict of national sovereignty and interests. After analyzing the reasons, this paper uses the theory of international law, the theory of international relations and the theory of international regulation to provide a theoretical basis for resolving the cross-border regulatory conflict between China and the United States. Under the guidance of these theories, This paper puts forward the way to solve the cross-border regulatory conflict between China and the United States-equivalent supervision, and puts forward several ways to achieve equivalent supervision, including bilateral cooperation between China and the United States. The convergence of accounting and auditing standards between the two countries and the establishment of international regulatory organizations. Finally, this paper puts forward some suggestions for our country to deal with cross-border regulatory cooperation of accounting firms. This includes strengthening the regulatory level of domestic regulators and requiring accounting firms to strengthen their own management.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233
本文編號：2272720
[Abstract]:Under the background of current economic globalization, the number of cross-border listings of Chinese enterprises is more and more, especially in the United States. After listing, companies are required to disclose their financial reports, and most of the financial reports of these Chinese companies listed in the United States are audited by domestic accounting firms, as stipulated in the Sarbanes-Oxley Act of the United States. Accounting firms that provide services to companies listed on the US stock market are registered and regulated by the PCAOB (Public Company Accounting Oversight Board of America), and PCAOB has regular direct inspection of accounting firms and access to audits The right to work papers, This unilateral regulation of the United States has been opposed by our country, because according to the provisions of our laws, domestic accounting firms should be supervised by our country's regulatory bodies. The audit papers cannot be handed over to foreign regulators without the consent of Chinese authorities, which has led to a cross-border regulatory conflict between China and the United States on accounting firms. How to look at and resolve this conflict is a problem that China and the United States must face. This paper first introduces the relevant contents of cross-border supervision of accounting firms in China and the United States, including the origin of cross-border supervision of accounting firms in China and the United States, and compares and analyzes the regulatory systems of accounting firms in China and the United States. This paper introduces the cross-border regulatory conflict between China and the United States of accounting firms, and then analyzes the causes of this conflict, including the apparent reason for the conflict between the two countries' legal provisions and the fundamental cause is the conflict of national sovereignty and interests. After analyzing the reasons, this paper uses the theory of international law, the theory of international relations and the theory of international regulation to provide a theoretical basis for resolving the cross-border regulatory conflict between China and the United States. Under the guidance of these theories, This paper puts forward the way to solve the cross-border regulatory conflict between China and the United States-equivalent supervision, and puts forward several ways to achieve equivalent supervision, including bilateral cooperation between China and the United States. The convergence of accounting and auditing standards between the two countries and the establishment of international regulatory organizations. Finally, this paper puts forward some suggestions for our country to deal with cross-border regulatory cooperation of accounting firms. This includes strengthening the regulatory level of domestic regulators and requiring accounting firms to strengthen their own management.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233
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，本文編號：2272720
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