中美审计监管合作背景下中概股审计底稿档案跨境流动问题研究  

A Study on the Cross-border Flow of the Audit Draft Archives of Sino-American Stock Exchange under the Background of Sino-American Audit Supervision Cooperation

作　　者：冯慧敏 Feng Huimin

机构地区：[1]对外经济贸易大学法学院

出　　处：《档案管理》2023年第2期78-80,共3页Archives Management

摘　　要：中概股审计底稿档案是审计服务机构在其服务过程中形成的档案材料,其跨境流动的问题是中美两国监管机构共同关注的重点。中美长久以来并未就底稿档案的跨境流动范围、责任主体以及审批流程等问题达成共识。原因在于,双方存在审计底稿档案信息利用目的和档案数据管理价值方面的分歧。在总体国家安全观的指导下,合理划定底稿档案保密与流动标准、明确相关主体的责任,将为中美审计合作监管协议签订背景下底稿档案流动问题的解决提供应对之策。Audit working papers archives of China Concept Stocks are the archives formed by audit firms in the course of their services.And the issue of their cross-border flow is the focus of both Chinese and American regulators.For a long time,China and the United States have not reached consensus on the scope of archives flow,subjects of responsibility,and the approval process.The reason is that there are differences between the two sides on the use of archives information and value of the archival data.Under the overall view of national security,a reasonable definition of the confidentiality and export standards of audit working papers archives and clarified responsibilities of relevant subjects will provide solutions for the problems about archives export under the background of the signing of China-US audit supervision cooperation protocol.

关 键 词：中概股 审计底稿 档案出境 跨境档案监管合作 

分 类 号：G271[文化科学—档案学] F831.51[经济管理—金融学] F239.4