中美会计跨境监管合作有关问题研究

Research on Issues Related to Cross-Border Supervision Cooperation onAccounting Firms between China and the United States

根据美国《萨班斯法案》规定,美国公众公司会计监督委员会(PCAOB)有权基于"长臂管辖"原则,对为在美上市公司提供审计服务的会计师事务所的违法行为开展跨境检查和执法。这种单边行为不仅与我国现行的法律规定相悖,更与我国所秉持的国家主权原则相冲突。本文在回顾中美跨境监管合作背景的基础上,从管辖权原则、国家经济安全、会计监管法律制度等角度对两国出现合作分歧的原因进行了分析,并从完善国内法律制度、提高会计监管质量、加强内控机制建设、推进会计审计准则趋同等方面就进一步推动中美会计跨境监管合作提出了建议。

According to the US Sarbanes-Oxley Act,the PCAOB has the right to conduct cross-border law enforcement against illegal acts of accounting firms that provide audit services for the listed companies in the United States based on the concept of"long arm jurisdiction",which played one of the most important judicial principles of the United States.This unilateral act is not only contradicts the current laws and regulations of China,but also conflicts with the principle of national sovereignty that China always upholds.On the basis of reviewing the background of Sino-US cross-border supervision cooperation,this paper analyzes the reasons for the differences in cooperation between China and the United States from the perspectives of jurisdiction principles,national economic security,and accounting supervision legal systems,and makes suggestions on further promoting Sino-US accounting cross-border supervision cooperation from the aspects of strengthening Chinese domestic legal system,improving the quality of accounting supervision,enhancing the company’s internal control mechanism and encouraging the convergence of international accounting and auditing standards.