“一带一路”倡议下跨境审计监管:现实考量与合作路径  

Cross-border Audit Supervision under the Belt and Road Initiative:Practical Considerations and Cooperative Pathways

作　　者：崔菁颖 邓扬 徐玉德 Cui Jingying;Deng Yang;Xu Yude

机构地区：[1]中国财政科学研究院,100142

出　　处：《审计研究》2025年第1期63-76,共14页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:23STA017);财政部会计名家培养工程项目(批准文件:财会[2018]29号)的资助。

摘　　要：共建“一带一路”是完善全球发展模式和全球治理、推进经济全球化健康发展的重要途径。跨境审计监管通过协调互认机制以及信息共享机制确保“需求牵引供给、供给创造需求”的高水平循环,助力资本市场高水平制度型对外开放。推进跨境审计监管合作有利于保护境内外投资者合法权益,为中外企业依法合规开展跨境上市营造良好的国际监管环境,进而有效保障贸易畅通和资金融通。本文在深入阐释跨境审计监管对于保障高质量共建“一带一路”内在逻辑机理的基础上,系统分析了我国与共建“一带一路”国家和地区跨境审计监管合作进展,揭示了当前跨境审计监管服务“一带一路”高质量发展的经济效应及面临的现实挑战,提出了进一步强化跨境审计监管,以完善推进高质量共建“一带一路”机制的优化路径。Belt and Road Cooperation is an important way to improve the global development model and global governance and to promote the healthy development of economic globalization.Cross-border audit supervision ensures a high-quality cycle of“demand-driven supply and supply-created demand”through the coordinated mutual recognition mechanism and the information sharing mechanism,and helps the capital market open up to the outside world in a higer-standard,systematic manner.Promoting cross-border audit regulatory cooperation is conducive to protecting the legitimate rights and interests of domestic and foreign investors,creating a favorable international regulatory environment for Chinese and foreign enterprises to carry out cross-border listing activities in accordance with the law,and thus effectively safeguarding the smooth flow of trade and capital flows under the Belt and Road initiative.On the basis of in-depth explanation of the inherent logic mechanism of crossborder audit supervision to ensure high-quality Belt and Road cooperation,this paper systematically analyzes the progress of cross-border audit supervision and cooperation between China and the countries and regions along the Belt and Road routes,reveals the economic effect and challenges faced by cross-border audit supervision in serving the high-quality development of Belt and Road cooperation,and puts forward the path to further improve and strengthen the cross-border audit regulation in order to improve the mechanism of high-quality Belt and Road cooperation.

关 键 词：“一带一路” 跨境审计监管 协调互认机制 信息共享机制 

分 类 号：F125[经济管理—世界经济] F239.4