本文關(guān)鍵詞： 審計 等效性 充分性 相互信任 母國監(jiān)管　出處：《法學家》2014年01期 　論文類型：期刊論文

【摘要】：審計是上市公司信息披露質(zhì)量的保證,對于完善公司治理結(jié)構(gòu)具有重要意義;資本流動的全球化使得上市公司審計監(jiān)管的國際合作十分必要。就此而言存在著兩種主要模式:以美國薩班斯法為代表的信任本國和域外監(jiān)管模式,以及以歐盟公司法第8號指令為代表的相互信任和母國監(jiān)管模式。歐盟于2011年對我國上市公司的審計監(jiān)管體制作出等效性認定,為中國和歐盟成員國的合作開創(chuàng)了重要條件,也對中美談判產(chǎn)生了積極影響。中國應充分利用歐盟的等效性認定,完成與歐盟成員國的談判并締結(jié)工作安排,完善有關(guān)立法,并聯(lián)合歐盟應對美國的聯(lián)合檢查要求。
[Abstract]:Audit is the guarantee of the quality of information disclosure of listed companies, which is of great significance to the improvement of corporate governance structure. The globalization of capital flow makes international cooperation in auditing supervision of listed companies very necessary. In this case, there are two main modes: trust in the United States, Sarbanes law and foreign regulatory model. As well as the mutual trust and the home country supervision mode represented by the EU Company Law Directive No. 8. In 2011, the EU made the equivalent determination to the audit supervision system of the listed companies in our country. It has created important conditions for cooperation between China and EU member states, and has also had a positive impact on Sino-US negotiations. China should make full use of the EU equivalence determination, complete negotiations with EU member states and conclude work arrangements. Improve the relevant legislation, and the European Union to meet the requirements of joint inspection of the United States.
【作者單位】： 中國人民大學法學院;中國人民大學民商事法律科學研究中心;
【基金】：作者參加的教育部人文社科重點研究基地項目(項目批準號:08JJDGJW254)的階段性研究成果
【分類號】：D95;D922.28
【正文快照】： 一、審計對于公司治理e笠庖濉爸衛(wèi)懟閉庖揮锎視美疵枋黽嘍健⒖刂坪土斕寄騁皇堤宓娜說慕巧拖嗷ブ淶墓叵�。◇a局衛(wèi)懟鄙婕骯駒俗韉幕坪凸，

本文編號：1470025