中美跨境会计审计冲突:根本诱因、基本表现与应对措施

Cross Border Accounting and Audit Conflict Between China and the United States:Fundamental Causes,Basic Manifestations,and Countermeasures

中美跨境会计审计冲突为中概股企业的海外上市和跨境监管带来了现实难题,冲突背后的重大问题和深层逻辑亦成为实务界和学术界的重要研究焦点。构建中美跨境会计审计冲突的系统研究架构,应遵循“根本诱因—基本表现—应对措施”这一逻辑主线。冲突的根本诱因源于主权原则与国家安全观的分歧,受到文化背景、法律制度差异、市场发展水平差距以及系列“中概股”财务信息质量问题等要素共同作用的影响。冲突的基本表现则体现在信息披露问题及跨境监管上,前者聚焦于审计底稿披露和数据安全问题,后者关注中美跨境监管的执法障碍及跨境监管的合作困境。冲突的应对措施则主要围绕“合作”与“提升”两个视域展开。“合作”主要关注未来中国能否更大程度融入多边监管合作体系以及完善中美双边监管合作框架,“提升”则更多从中国资本市场自身发展出发,强调提升自身的监管水平。

The cross-border accounting and audit conflicts between China and the United States have brought practical difficulties to the overseas listing and cross-border supervision of Chinese concept stock companies,and have also caused various participants in the capital market to suffer economic losses to varying degrees.The major issues and deep logic behind the CN-US cross-border accounting and auditing conflicts have also become the subject of discussion in the practice and academic circles.Forming a systematic conceptual understanding of the research on CN-US cross-border accounting and auditing conflicts will help to provide practical solutions for CN-US cross-border accounting and auditing conflicts.Environmental accounting and audit conflicts provide clear guidance.Constructing a systematic research framework for cross-border accounting and auditing conflicts between China and the United States should follow the logical line of“fundamental causes-specific performance-response strategies”.Institutional differences,the impact of gaps in market development levels,and the combined effects of a series of“China concept stocks”financial information quality issues;the basic manifestations of conflicts are reflected in information disclosure issues and cross-border supervision.The former focuses on the disclosure of audit papers and data security issues,the latter focuses on the law enforcement obstacles of cross-border supervision between China and the United States,and the cooperation dilemma of crossborder supervision;the countermeasures for conflicts mainly focus on the two perspectives of“cooperation”and“improvement”.“Cooperation”mainly focuses on whether China can integrate into the multilateral regulatory cooperation system to a greater extent in the future and improve the CN-US bilateral regulatory cooperation framework,“Enhancement”focuses more on the development of China's capital market and emphasizes the improvement of its own regulatory level.