中欧上市公司审计监管合作法律问题研究
发布时间：2018-01-28 06:22
本文关键词： 审计 等效性 充分性 相互信任 母国监管 出处：《法学家》2014年01期 论文类型：期刊论文
【摘要】：审计是上市公司信息披露质量的保证,对于完善公司治理结构具有重要意义;资本流动的全球化使得上市公司审计监管的国际合作十分必要。就此而言存在着两种主要模式:以美国萨班斯法为代表的信任本国和域外监管模式,以及以欧盟公司法第8号指令为代表的相互信任和母国监管模式。欧盟于2011年对我国上市公司的审计监管体制作出等效性认定,为中国和欧盟成员国的合作开创了重要条件,也对中美谈判产生了积极影响。中国应充分利用欧盟的等效性认定,完成与欧盟成员国的谈判并缔结工作安排,完善有关立法,并联合欧盟应对美国的联合检查要求。
[Abstract]:Audit is the guarantee of the quality of information disclosure of listed companies, which is of great significance to the improvement of corporate governance structure. The globalization of capital flow makes international cooperation in auditing supervision of listed companies very necessary. In this case, there are two main modes: trust in the United States, Sarbanes law and foreign regulatory model. As well as the mutual trust and the home country supervision mode represented by the EU Company Law Directive No. 8. In 2011, the EU made the equivalent determination to the audit supervision system of the listed companies in our country. It has created important conditions for cooperation between China and EU member states, and has also had a positive impact on Sino-US negotiations. China should make full use of the EU equivalence determination, complete negotiations with EU member states and conclude work arrangements. Improve the relevant legislation, and the European Union to meet the requirements of joint inspection of the United States.
【作者单位】： 中国人民大学法学院;中国人民大学民商事法律科学研究中心;
【基金】：作者参加的教育部人文社科重点研究基地项目(项目批准号:08JJDGJW254)的阶段性研究成果
【分类号】：D95;D922.28
【正文快照】： 一、审计对于公司治理e笠庖濉爸卫怼闭庖挥锎视美疵枋黾喽健⒖刂坪土斓寄骋皇堤宓娜说慕巧拖嗷ブ涞墓叵怠！肮局卫怼鄙婕肮驹俗鞯幕坪凸，
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