| 涉外法治视域下中美跨境审计监管合作的双层优化 |
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| 引用本文：曹夏天.涉外法治视域下中美跨境审计监管合作的双层优化[J].财经理论与实践,2025,(1):152-160 |
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| 中文摘要:中美跨境审计监管合作协议暂时弥合了双方审计监管冲突，纾解了中概股整体退市和中美金融脱钩危机。然而，美国域外审计执法逐渐偏离预设的合作框架，审计底稿出境威胁国家安全，协议的软法性质致使合作稳定性不足，或将导致双边合作再度失灵。立足长远，中国应积极构建“内部-外部”双层跨境审计治理机制，推动形成更为合理和长效的治理框架：一是聚焦境内属地治理，强化对境内中概股审计师的属地管辖，做好审计数据分类分级和出境国家安全审查；二是优化外部协同治理，完善现有双边协议，促成多边软法合作，适时推动软法硬化，塑造跨境审计监管“软硬共治”新格局。 |
| 中文关键词:中概股 跨境审计监管 域外管辖 数据出境 国家安全 |
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| Two-tier Optimization of China-US Cross-border Audit Supervision Cooperation from the Perspective of Foreign-Related Rule of Law |
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| Abstract:The China-US cross-border audit supervision cooperation agreement temporarily bridged the audit supervision conflict between the two sides, alleviated the overall delisting of Chinese stocks and the China-US financial decoupling crisis. However, the US extraterritorial audit law enforcement deviates from the pre-set cooperation framework, the exit of the outbound transfer of audit documentation threatens national security, and the soft law nature of the agreement leads to the lack of stability of cooperation, which may lead to the failure of bilateral cooperation again. Based on the long-term perspective, China should actively build an “internal-external” two-tier cross-border audit governance mechanism to promote the formation of a more reasonable and long-term governance framework: first, focus on domestic territorial governance, strengthen the territorial jurisdiction of domestic auditors, and process the classification of audit data and its exit national security review; the second is to optimize external collaborative governance, improve existing bilateral agreements, promote multilateral soft law cooperation, timely promote the hardening of soft law, and shape a new pattern of “soft and hard governance” of cross-border audit supervision. |
| keywords:China concept stocks cross-border audit supervision extraterritorial jurisdiction data exit national security |
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