中美跨境审计监管的合作与分歧（一）.docxVIP

研究报告 中美跨境审计监管的合作与分歧 鑫苑房地产金融科技研究中心 【摘要】在跨境审计问题上，各国监管秉持合作共赢态度，推动了等效认证、协议签署、展开联合检查等解决方案，企业享受 到跨境融资带来的便利。拥有“全球金融中心”之称的美国资本市场，相继吸引来自全世界的优秀企业上市融资，其中自然也不乏中国优秀企业的身影。然而，中美跨境审计监管问题经历了“发现问题-推动合作-产生分歧-出现僵局-后续洽谈”五个阶段，从合作走向分歧的过程中大量概股面临退市的风险，关乎着中国企业的国际金融信用及国际商业形象。 本报告以《外国公司问责法案》颁布为背景，并结合国际跨境监管参考案例，详细梳理了中概股赴美跨境上市历程及中美跨境审计监管问题的由来与发展。 Research report 2022-07-10 Edition Cooperation and Divergence on Cross-border Audit Oversight between China and US XIN Real Estate Fintech Research Center Abstract: On the issue of cross-border audit oversight, authorities from different regimes reached a consensus on the concept of win-win cooperation, promoting solutions such as equivalent audit recognition, mutual agreement protocol signing and joint inspection. Subsequently, enterprises have enjoyed the convenience brought by cross-border financing. The capital market of the United States, known as “the global financial center”, successively attracted IPOs by outstanding companies from all over the world, including numbers of Chinese enterprises. However, the oversight situation of cross-border audit between China and US has gone through five stages of “defect appearance - cooperation - disagreement - conflict - continuing negotiation”. Through the process, a large number of China Concept Stocks have to face the risk of delisting, and it is close related to the international financial credit and the business image of Chinese enterprises. In the background of the enactment and release of “Holding Foreign Company Accountable Act”, this report reviews the history of cross-border listing of Chinese concept stocks in the US and the origin and development of cross-border audit oversight issues between China and US. 目录 一、企业跨境上市概述 1 跨境上市简介 1 中概股赴美跨境上市现状 2 二、 中美跨境审计监管发展历程 6 中美跨境审计监管潜在问题的发现 6 中美执法合作备忘录的签署 8 中美跨境监管的态度分歧 10 《外国公司问责法》立法造成的监管僵局 13 中美跨境审计监管问题的后续洽谈 15 《外国公司问责法》对中概股的影响 17 三、美国跨境上市的国际形势 19 全球跨境审计监管概述