跨境审计监管、经济安全与会计师事务所国际化战略

Cross-border Audit Supervision,Economic Security and Audit Firm Internationalization Strategy

“中概股”公司在美国资本市场中频频出现的财务造假等问题，使得中美两国的跨境审计监管冲突不断激化。本文基于这一背景，对放开跨境审计监管进行合作的必要性进行了探讨，同时从经济安全和国家利益的角度研究了进行跨境审计监管合作产生的影响，并且进一步探索和总结了应采取何种跨境审计监管合作形式维护我国国家利益。本文研究结论为跨境审计监管冲突产生的监管协调问题提供了新的视角，也有助于对跨境审计监管中亟待梳理和解决的问题提供理论上的突破，为跨境审计监管合作对外政策决策提供依据。这类问题的研究和总结也对我国跨境监管合作特别是跨境证券监管合作具有重要的理论和实践意义.

The conflict of cross - border audit supervision between China and US hasbeen intensifying since increasing financial fraud problems of overseas - listed Chinesecompanies occurred, Based on this background, we discuss whether it is necessary to liberatethe cooperation of cross - border audit supervision, Also, we investigate the consequences ofcross - border audit supervision from the perspective of economic security and nationalinterests, Furtherly, we explore and conclude which cooperative form is more suitable forprotecting the national benefits, This paper provides a new perspective for the supervisionand coordination problems arising from the conflicts of cross - border audit supervision,Also, it helps to provide a theoretical breakthrough for the problems needing to be sorted outand solved in cross - border audit supervision and provides evidence and basis for thedecision - making of cross - border audit supervision, Finally, this research has importanttheoretical and practical significance to solve the problems of cross - border supervision,especially cross - border securities supervision.