摘要
全球市场上壮观的中概股现象在过去数十年间有效助力了中国经济腾飞,但中概股企业的财务状况是一大跨境监管难题。百年未有之大变局下,《外国公司问责法案》经美国总统签署生效,直指在美上市的中资企业,引发新一轮中概股跨境审计争议。本文在分析中概股跨境监管现状及《问责法案》颁布后中美相关规则之执拗的基础上,进一步提出跨境审计监管中存在的国家安全与投资保护的冲突、长臂管辖与监管缺位的冲突。从国家安全及国家间战略竞争的角度出发,顺应证券市场国际化趋势,寻求跨境监管合作新突破,建立客观的域外管辖界限,前瞻性地制定应对策略。
The spectacular phenomenon of Chinese concept stocks in global markets has helped China’s economy boom over the past few decades, but the financial condition of these companies is a major cross-border regulatory challenge. In a once-in-a-century change, the US President signed into law the Holding Foreign Company Accountable Act, which directly targets Chinese companies listed in the US, triggering a new round of cross-border audit controversy. Based on the analysis of the cur-rent situation of cross-border supervision and the impenetrability of relevant rules in China and the US after the promulgation of the Act, this paper further points out the conflicts between national security and investment protection, as well as the conflicts between long-arm jurisdiction and the absence of supervision in cross-border audit supervision. From the perspective of national security and strategic competition between countries, China should conform to the internationalization trend of securities market, seek new breakthroughs in cross-border regulatory cooperation, estab-lish objective limits of extraterritorial jurisdiction, and formulate countermeasures prospectively.
出处
《争议解决》
2023年第3期932-942,共11页
Dispute Settlement
