论境外国有企业的审计管辖与法律适用  

Auditing State-owned Entity in Foreign Jurisdictions and Application of Law

作　　者：王克玉[1] 

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《中央财经大学学报》2014年第6期60-65,共6页Journal of Central University of Finance & Economics

摘　　要：一国政府审计机关对境外的国有企业或公共公司进行审计,既有国内法上的依据,也有国际法上的依据。基于政府审计的公权力属性决定了境外审计管辖权的实施将与外国政府部门或有权机关的审计管辖发生冲突。境外国有资产及经营管理受我国和东道国法律环境的双重影响,境外国企审计不可避免地会带来适用法律上的冲突,需要解决法律适用问题。Abstract： To audit state-owned entity abroad comes under the state＇s power according to whether national taw or international law rules, however, auditing abroad is also within the jurisdiction by local authority. Additionaly, foreign located state-owned asset and its operation and management are governed by both local law and China＇s law, choice of law rule, thus, is necessary to be followed. To choose proper law is an important issue during foreign auditing process.

关 键 词：境外审计 国有企业 管辖 法律适用 

分 类 号：F239.2[经济管理—会计学]