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(原文 & 译文)中国政府不同意美国入境检查中国会计师事务所  

2010-05-11 23:40:59|  分类: 财会税:专业学习 |  标签: |举报 |字号 订阅

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2010年3月5日,中国会计报

       在日前举行的“国际会计审计发展大会”上,财政部会计司司长刘玉廷明确阐述了中国政府不同意美国入境检查中国会计师事务所的基本立场,希望美国充分尊重他国主权和法律规定,通过完全依赖的原则实现独立审计公共监管国际合作。

       自2001年美国安然事件发生和安达信国际会计公司倒闭后,美国通过了《萨班斯法案》,独立审计的监管模式开始由注册会计师行业自律管理转向公共监管,美国为此成立了公众公司会计监管理事会(PCAOB),单独行使对注册会计师行业的监管职能。

       按照萨班斯法案,美国对于在PCAOB注册的、非美国本土会计师事务所“有权”进行跨境监管。但这一条款已经在全世界引起了较大争议。据统计,截止2009年12月31日,PCAOB已经对33个国家或者地区的会计师事务所实施了跨境监管,但是在2009年年初PCAOB拟定的27个受检国家或者地区中,中国、芬兰、法国等12个国家则明确不同意美国PCAOB的跨境监管。

       刘玉廷指出,经济全球化和国际资本流动客观上需要加强国家之间的审计跨境监管合作,但跨境监管合作不等于一个国家直接进入另一个国家对会计师事务所进行监督检查。在相互尊重主权和平等协商的基础上,双方可以对对方的审计公共监管体系进行评估,在此基础上,按照完全依赖的原则实现国际监管合作。

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老美的手伸得夠長的啊,薩奧法案404條款弄得上市公司苦不堪言不算,還想做世界各國的“中注協”~

 

Chinese Gov. Disagreed US Border-entry Supervision on Chinese Accounting Firms 

Mar. 5th, 2010, China Accounting News

Liu Yuting, Director of Accountancy Department, Ministry of Finance of China, clarified Chinese govern-ment’s fundamental standing of rejecting US federal agency entering China for the purpose of supervising Chinese accounting firms today.

He expressed his statement on “the Conference of International Development on Accoutancy and Auditing”. With the statement he also addressed his concern of American full-respect on other nations’ sovereigns, as well as relevant regulations determined, and therefore realizing global co-op in public regulatory on independant auditing by the “complete dependance” principle.

United States Congress passed the Sarbanes-Oxley Act after Enron Scandal and the following collapse of Arthur Andersen LLP in 2001. Accordingly, regulation on independent auditors has transformed to governmental public regulatory from the previous industrial self-discipline. To fulfill this responsibility, Public Company Accounting Oversight Board (PCAOB) was founded as the single governmental regulatory body overseeing the CPA industry.

According to the Sarbanes-Oxley Act, PCAOB is “authorized” to supervise non-American accounting firms registered. This section, however, has arisen remarkable controversy globalwide. Per statistics, as of Dec. 31, 2009, PCAOB has implemented cross-border regulation in 33 countries and regions. Nevertheless, of all 27 destinations set in PCAOB’s agenda early in 2009, China, Finland, France and other 9 countries clearly objected its request.

Economic globalization and international capital flows, pointed by Liu, demands a reinforced cross-border cooperation upon audit regulations among countries. But, he added, this does not mean a conuntry directly stepping into another in purpose of monitoring its accounting firms. Instead, either side can evaluate the other’s public accounting regulatory system, based on mutual sovereign respect and equal, and then realize the international collaboration by the “complete dependance” principle. (原文  译文)中国政府不同意美国入境检查中国会计师事务所 - maxpayne0594 - Call of Duty

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