中美对会计师事务所跨境监管问题研究
发布时间：2018-10-15 13:39
【摘要】：在当前经济全球化的背景下,我国企业跨境上市的数量越来越多,其中尤以在美国上市的居多。公司上市后需要披露财务报告,而这些在美上市的中国企业的财务报告大多是由国内的会计师事务所审计的,按照美国《萨班斯-奥克斯利法案》的规定,为在美国证券市场上市的公司提供服务的会计师事务所要在PCAOB(美国公众公司会计监督委员会)注册并且接受其监管,PCAOB享有定期直接检查会计事务所并且查阅审计工作底稿的权利,美国的这种单边规定遭到了我国的反对,因为按照我国法律的规定,国内的会计师事务所应该由我国的监管机构进行监管,审计工作底稿在未得到我国主管部门的同意前不能交给外国监管机构查看,由此引发了中美对会计师事务所的跨境监管冲突。如何看待并且解决这种冲突是中美两国必须面对的问题,本文对此进行了研究。 本文首先介绍了中美对会计师事务所跨境监管的相关内容,包括中美对会计师事务所跨境监管的由来,对比分析了中国和美国的会计师事务所监管体系,引出了中美对会计师事务所的跨境监管冲突,然后本文分析了这种冲突发生的原因,包括表象原因是因为两国间的法律规定冲突和根本原因是国家主权和利益的冲突。在分析完原因之后本文运用国际法理论、国际关系理论、国际监管理论为解决中美跨境监管冲突提供了理论依据,在这些理论的指导下,本文提出了解决中美对会计师事务所跨境监管冲突的途径-等效监管,并且提出了实现等效监管的几种途径,包括通过中美双边合作、两国会计审计准则趋同以及建立国际监管组织,最后本文提出了我国应对会计师事务所跨境监管合作的几点建议,包括强化国内监管机构的监管水平以及要求会计师事务所加强自身管理。
[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.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233
本文编号：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.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233
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