中美跨境会计审计监管冲突:两次危机、深层逻辑与调和路径  

Cross Border Accounting and Audit Supervision Conflict Between China and the United States:Two Crises,Deep-rooted Logic,and Paths to Reconciliation

作　　者：李文文 韩洪灵[3] 陈汉文 LI Wenwen;HAN Hongling;CHEN Hanwen(School of Internal Audit,Nanjing Audit University,Nanjing 211815,China;Department of Audit,Nanjing Audit University,Nanjing 211815,China;School of Management,Zhejiang University,Hangzhou 310058,China)

机构地区：[1]南京审计大学内部审计学院,江苏南京211815 [2]南京审计大学审计学部,江苏南京211815 [3]浙江大学管理学院,浙江杭州310058

出　　处：《审计与经济研究》2025年第2期17-26,共10页Journal of Audit & Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目(22JZD010);国家自然科学基金重点项目(71932003)。

摘　　要：中美跨境会计审计监管冲突能否实质性解决,不仅关乎中概股企业长远健康发展,还对我国资本市场发展以及全球资本市场进一步融合具有重要影响。遵循“两次危机—深层逻辑—调和路径”这一逻辑主线,探讨中美跨境会计审计冲突问题的深层根源与监管应对。两次中概股危机经历了从“监管规制差异”到“监管冲突政治化”的演化,折射出中美跨境会计审计监管冲突的深层逻辑在于国家主权、数据安全、监管模式与跨境执法权限方面的分歧,据此从监管制度完善和跨境监管合作两个方面给出调和路径:一是对内“提升”,完善中概股监管模式、强化跨境敏感信息保护与治理、扩大中国证券监管机构执法权限;二是对外“合作”,强化对证券发行人和会计师事务所的跨境监管合作及跨境会计审计司法合作与互助。研究结果可以为实质性推动中美会计审计监管冲突的解决提供重要资鉴。The substantive resolution of Sino-US cross-border accounting and audit regulatory conflicts is not only crucial for the long-term healthy development of Chinese concept stocks,but also has significant implications for the development of China s capital markets and the further integration of global capital markets.Following the logical framework of“Two Crises-Deep-rooted Logic-Paths to Reconciliation”,this paper explores the underlying causes of the Sino-US cross-border accounting and audit conflicts and regulatory responses.The two crises faced by Chinese concept stocks have evolved from“differences in regulatory frameworks”to the“politicization of regulatory conflicts”,reflecting the deeper logic of these conflicts,which lies in divergences over national sovereignty,data security,regulatory models,and cross-border enforcement authority.Accordingly,the reconciliation paths proposed focus on both improving domestic regulatory systems and enhancing cross-border regulatory cooperation.Internally,the emphasis is on“enhancement”—improving the regulatory framework for Chinese concept stocks,strengthening the protection and governance of cross-border sensitive information,and expanding the enforcement authority of Chinese securities regulators.Externally,the focus is on“cooperation”—strengthening cross-border regulatory cooperation concerning securities issuers and accounting firms,as well as enhancing judicial cooperation and mutual assistance in cross-border accounting and auditing.These results provide important insights for substantively addressing Sino-US accounting and audit regulatory conflicts.

关 键 词：中美跨境 会计审计监管冲突 两次危机 深层逻辑 调和路径 

分 类 号：F239.4[经济管理—会计学]