中美跨境审计监管:历史演进与未来展望  

Cross-border Audit Regulation between China and the United States:Historical Evolution and Future Prospects

作　　者：陈丽红[1] 曾德涛 孙梦娜 CHEN Lihong;ZENG Detao;SUN Mengna(School of Accounting/Development Research Center of Certified Public Accountants,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学会计学院/注册会计师行业发展研究中心,湖北武汉430073

出　　处：《中南财经政法大学学报》2024年第5期30-42,共13页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金重点项目“中美跨境审计监管效果评估与优化策略”(23AGL012);中南财经政法大学中央高校基本科研项目“中美跨境审计监管及法律问题研究”(2722023EG002);中南财经政法大学研究生教学教改项目“育人样板团队建设”(YRTD202418);中南财经政法大学研究生科研创新平台项目“中美跨境审计监管的经济后果与应对策略研究”(202411116)。

摘　　要：中美跨境审计监管能否顺利推进,不仅对中国赴美上市企业产生重大影响,也会对全球资本市场、国际经济以及政治关系的稳定产生深远的影响。本文遵循“历史演进—监管分歧—潜在影响—策略应对”的逻辑主线,探究中美跨境审计监管的过去与未来。中美跨境审计监管围绕监管权限、监管范围、监管实施等问题产生一定分歧,分歧的实质不仅在于中概股会计信息质量问题引致的监管需求差异,更源于中美双方在会计审计制度与监管体制、国家主权与国家安全理念等方面存在一定差异。理论上,中美跨境审计监管不仅会对审计质量产生直接影响,也会对会计信息质量和投资者决策产生间接影响;实践中,中美跨境审计监管的有效性和治理效应仍有待验证。为构建完善的中美跨境审计监管体系,不仅监管部门应当设计科学有效的监管运行机制与保障机制,会计师事务所也要完善质量控制体系与档案管理制度,中概股公司更要增强内部治理能力与数据保密意识。The successful progress of cross-border audit regulation between China and the United States will not only have a significant impact on Chinese companies listed in the United States but also have far-reaching consequences for global capital markets,international economy,and political relations.In this paper,we follow the logic of"historical evolution—regulatory divergences—potential impacts—strategic response"to explore the past and future of the CN-US cross-border audit regulation.The disagreements in the CN-US cross-border audit regulation revolve around regulatory authority,scope,and implementation.The essence of the divergence is firstly the difference in regulatory demand caused by the quality of accounting information of China Concept Stock,and then the significant differences between China and the United States in terms of accounting and auditing systems and regulatory regimes,and the framework of national sovereignty and national security.Theoretically,the CN-US cross-border audit regulation will not only have a direct impact on the quality of accounting information and auditing quality,but also have an indirect impact on investor decision.In practice,however,the effectiveness of the CN-US cross-border audit regulation and its governance effects have yet to be verified.To establish a comprehensive CN-US cross-border audit regulatory system,regulatory authorities should design scientifically effective operational and safeguard mechanisms.Accounting firms should improve their quality control systems and record management systems,and listed companies should enhance their internal governance capabilities and data security awareness.

关 键 词：审计监管 跨境监管 全球治理 会计信息质量 审计准则 

分 类 号：F239[经济管理—会计学]