基于国内法的域外效力对《外国公司问责法案》的检视  

Review of “Holding Foreign Companies Accountable Act” Based on the Extraterritorial Effect of Domestic Laws

作　　者：牛淼 

机构地区：[1]华东政法大学国际法学院,上海

出　　处：《争议解决》2024年第5期115-121,共7页Dispute Settlement

摘　　要：《外国公司问责法案》为维护投资者利益要求审计底稿出境的规则与我国维护数据主权安全的法律制度相冲突,而该冲突本质上是我国与美国在审计监管领域国内法域外效力层面的博弈。该法案基于属地管辖权发挥效力,但其存在“单向”执法与额外信息披露的不合理因素,超越国内法域外效力的合理边界。实践中,需要以尊重他国主权与国际礼让为基础、以促进国际经济发展为价值定位、以解决争端为导向对国内法的域外效力予以限制。我国应当从对内与对外两个层面出发,完善我国监管体系,强化我国法规的落实执行;摒弃绝对化的数据主权思想,推进构建跨境监管合作体系。Holding Foreign Companies Accountable Act requires audit working papers to be exported abroad to protect the interests of investors, which conflicts with Chinese legal system for safeguarding data sovereignty and security. This conflict is essentially a game between China and the United States in the field of audit supervision at the level of domestic legal and extraterritorial effectiveness. This act is effective based on territorial jurisdiction, but it has unreasonable factors such as “one-way” enforcement and additional information disclosure, and exceeds the reasonable boundaries of extraterritorial effect of domestic law. In practice, it is necessary to limit the extraterritorial effect of domestic laws on the basis of respecting the sovereignty of other countries and international comity, with the value orientation of promoting international economic development, and with the orientation of dispute resolution. China should proceed from both the internal and external levels, improve the regulatory system, strengthen the implementation of laws and regulations;abandon the idea of absolute data sovereignty, and promote the construction of a cross- border regulatory cooperation system.

关 键 词：《外国公司问责法案》 域外效力 审计底稿 监管冲突 

分 类 号：D92[政治法律—法学]