如何打破中美会计跨境监管僵局

    开展这样的审核需要一些权限，而这些权限可以由中国监管部门提供。中国证监会指导并派人参与这些审核工作。重大问题应由中国证监会和财政部予以公布。四大的业务模式重组为有限责任合伙后，大多数审计美国上市公司账目的合伙人都受到了中国法规的制约，因此中国证监会和财政部有权这样做。

    我的意思是把PCAOB置于这项工作之外。中方反对的是由他国政府机构来监管中国公司。而我的提议是在中国政府的监督之下在公司层面进行合作。中国政府应该不会反对这样的做法。美国政府则可置身事外。

    这个解决方案并不理想，但我认为可能是最好的办法。四大应当主动出面促成此事。（财富中文网）

    译者：Charlie 

    The process needs some teeth, and Chinese regulators can provide that. The reviews should be done under the direction of the CSRC and with the participation of CSRC personnel. Serious deficiencies should be punished by the CSRC and MOF. The restructuring of the Big Four’s practices into LLPs has brought most of the partners who sign U.S. listed company accounts under Chinese regulation, so the CSRC and MOF have the power to do that.

    What I am proposing is to take the PCAOB out of the process. China’s objections are to the involvement of another government in regulating its companies. What I am proposing is cooperation between private companies under the supervision of the Chinese government. China should not object to that. The U.S. government is out of the loop.

    This is not an ideal solution, but I think it may be the best solution possible. The Big Four should step up and make it happen.