会计监管的国际合作机制研究
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摘要
国际合作机制是国际社会解决冲突、协调关系的重要手段。本文之所以选择会计监管的国际合作机制作为研究的课题,一方面是基于跨境市场会计监管冲突问题亟需解决的现实状况,另一方面是基于笔者多年从事国际合作和境外上市相关工作的实践总结。
经济的边界决定会计的边界,会计的边界影响并要求会计监管的边界与之相协调。跨境证券市场的发展使得上市公司的会计行为突破了国家界限,传统以国界作为会计监管界限的划分需要做出相应的调整。在跨境市场环境下,如果上市地(东道国)和所在国(母国)仍然坚持国家个体单独监管,那么一国的会计监管跨越国界就会产生监管冲突的问题。监管冲突是由于各国会计监管机构对跨境上市公司行使个体管辖权,导致个体监管的边界超出国界所带来的会计监管与国家管辖权的冲突。
经济的全球化、市场的国际化客观上推动了会计监管的国际化进程。所谓会计监管国际化是指会计监管活动跨出国界,需要各国会计监管标准趋于一致以及执行相互协调的过程和状态。据统计,截至2009年底,已有126个国家或地区采用国际审计准则或将其作为制定本国(地区)准则的基础；截至2011年底,已有123个国家或地区采纳或接受国际财务报告准则。监管标准逐步趋于一致更加凸显出在跨境会计监管执行中加强合作与协调的迫切需求。
国际合作机制是调节国家间关系的一系列约束性的制度安排的总称。传统以国家个体为立足点的会计监管,难以单独应对证券市场国际化进程中的财务信息质量风险,需要建立起有效的会计监管国际合作机制,维护国际市场秩序。毫无疑问,跨境会计监管冲突给我们提出了新的问题：监管标准是否一致、监管执行是否协调、跨境监管合作机制是否有效等等。这就要求我们完善跨境会计监管的有关制度体系,建立起有效的会计监管国际合作机制。
2011年9月发布的《会计改革与发展“十二五”规划纲要(2011-2015年)》明确指出,要“围绕会计改革和发展的需要”,着力推动“上市公司国际板审计及跨境监管合作”等相关问题的研究。在这样的背景下,研究会计监管的国际合作机制课题,无疑具有非常重要的理论意义和实践意义。
本文运用国际机制理论,深入分析了国际合作机制的历史演进和跨境会计监管的现实状况,基于国际合作机制的特征和变迁模式,结合跨境会计监管的特殊性,提出了会计监管国际合作机制的分析框架。本文的主要内容及结论如下：
第一,从跨境会计监管冲突的具体问题出发,对相关概念及冲突的原因做出剖析；对解决监管冲突的各种理论观点进行总结与评述；在国际机制理论基础上,提出构建会计监管国际合作机制解决跨境会计监管冲突问题的研究框架。本文认为,会计监管与国家管辖权之间冲突的原因在于会计监管地域性与市场全球化之间的矛盾；在经济全球化的今天,跨境会计监管冲突问题需要通过各国会计监管机构之间的协调合作、依靠机制化的手段来解决。
第二,对国际合作机制的历史演进做出考察,剖析了国际合作机制演进过程中形成的基本特征、变迁模式以及多层次、多元化国际合作机制现状的原因,就典型的全球性国际合作组织的职能、架构和工作程序做出了分析,为下文跨境会计监管的现状分析以及会计监管国际合作机制分析框架的构建奠定基础。本文认为,国际合作机制历史演进中形成了由大国导向向规则导向转变、由个体理性向集体理性转变、由相对权力向绝对收益转变的基本特征；在历史变迁中体现出四种模式,即经济进程、总体权力结构、具体权力结构和国际组织的变迁模式；在全球发展不均衡的基础上,形成了多层次、多元化国际合作机制的现状。
第三,从标准与执行两个层面对跨境会计监管的现实状况做出分析。本文认为,跨境会计监管在标准统一方面已经取得了初步的成果,实践中将更多地依赖于执行层面的协调与合作；以美国、欧盟为代表的执行方案都具有一定的局限性,不能完全解决实践中的问题,改善的方向在于相互合作基础上的制度约束；同时,跨境会计监管现实中的状况也体现出国际合作机制历史变迁中的转变特征和模式总结。
第四,提出了会计监管国际合作机制的分析框架。本文比较了会计监管国际合作机制与其他经济领域国际合作机制的共同及差异性特征；从全球、区域和国家个体三个层面归纳了构建会计监管国际合作机制的影响因素；总结了构建会计监管国际合作机制的基本原则；并结合分析框架,对多层次、多元化的会计监管国际合作机制进行了探索性的构建。
第五,基于分析框架的研究结论,结合我国境外上市的状况和特点,本文对中美跨境会计监管合作问题提出了解决的方案,同时从推动市场国际化、完善会计监管体系和维护国家利益三个方面对我国在会计监管国际合作机制构建过程中应采取的战略举措提出了政策建议。
本文以规范研究为主,辅以案例分析,实现了论据(会计监管与国际合作机制领域的大量分析案例)、论证(会计监管与国际合作机制理论相结合)与论点(会计监管国际合作机制的分析框架)等三个层面的创新。本文是会计监管国际合作机制领域研究的初步尝试,希望这些研究创新和成果能够为这一领域研究的不断深化打下基础。
The international cooperation regimes are the important resorts to sovle the conflict and moderate the relationship of the today's international society. The reasons that this dissertation studies on the international cooperation regimes of accounting regulatory are the urgent solution for the accounting regulatory conflict in the corss-listing market. In addition, the author's experiences in the international cooperation and the regulatory of cross-listing also provide the foundation of research.
The boundary of economy decides the boundary of accounting. The boundary of accounting regulatory needs to be fit with the accounting boundary. The development of the cross-listing market makes accounting behavior of listed company break the boundary of national territory and the boundary of accounting regulatory originally divided by the national boundary should also have an adjustment. If the host country (to be available on the market ground) and the mother country (place country) still keep insisting the principle that the national individual take charge of accounting regulatory alone, and one nation takes charge of accounting regulatory to cross over its national boundary, so the problem of regulatory conflict will be produced. Because originally the accounting regulatory institutions in all countries exercise their individual jurisdiction alone, when the individual jurisdiction breaks the national boundary, the conflict of the national jurisdictions will be produced between the host country and the mother country.
The globalization of economy and the internationalization of market pushs the internationalization progress of the accounting regulatory impersonally. The internationalization of accounting regulatory means the process and status that the accounting standard and enforcement in all countries becomes to be identical, as the accounting regulatory behaviors go abroad. According to the statistics, up to the end of2009, there have been126nations or regions adopting IS As, and up to the end of2011, there have been123nations or regions adopting or approving IFRS.The International harmonization of accounting regulatory standards displays to the urgent need to strengthen the international cooperation of regulatory enforcement.
The international cooperation regimes are a series of bounded system arrangement to correct and standardize the relationship between the nations. Face the finance information quality risks in the economic globalization progress, the effective international cooperation regimes of accounting regulatory need to be set up to support the order of international stock market because the individual jurisdiction cannot be in effect. Beyond all doubt, the international accounting regulatory in the reality poses the new questions for us:whether the standards are consistent, whether the accounting regulatory institutions are concerted and whether the cooperation regimes are effective,etc. These conditions request us perfect the system and keep the international cooperation regimes of accounting regulatory in effcet.
In Sep,2011, China's12th five-year plan program about the reformation and development of accounting points it out definitely that we should put forth effort to push the research of foreign listed company and accounting regulatory in cross-listing market around the demand of accounting reform and development. Under the background like this, the research of the international cooperation regimes of accounting regulatory carries significant theoretical and practical meanings undoubtedly.
By the international regime theory, this dissertation analyses the historical evolution of the international cooperation and the realistic conditions of the accounting regulatory and builds up the analysis framework of the international cooperation regimes of accounting regulatory, combined the characteristic and change patterns of international cooperation regimes with the particularity of the accounting regulatory in the cross-listing market. The key content and the research conclusions are as follows:
Firstly, primarily from the practice problem of the conflict, this dissertation analyses the concept, embodiment and source of regulatory conflict. Based on the solution of the different theories, this dissertation exercises the international regime theory and brings forward the research framework of setting up the international cooperation regimes of accounting, regulatory to solve the conflict of accounting regulatory in cross-listing market.The reason of the conflict is the contradiction between the regional accounting regulatory and the globalization of market. The conflict can be solved by the regime means in the process of coordination and cooperation of the accounting regulatory institutions.
Secondly, this dissertation analyses the history evolution of international cooperation regimes and summarizes basic characteristics of from the powerful country orientation to the rule orientation, from the individual rationalism to the collective rationalism and from the relative power to the absolute interest are analyzed during the history process of international cooperation regimes. The economic progress change pattern, the total power structure change pattern, the concrete power structure change pattern and the international organization change pattern are summed up. The relationship between the international cooperation regimes and the national sovereignty transference is analyzed. The reason of the multilayer and pluralistic international cooperation regimes is the imbalanced global development.
Thirdly, from the standards and enforcement, this dissertation analyses the realistic conditions of the accounting regulatory and points out that the primary achievements about the harmonization of regulatory standards have been acquired and the coordination and cooperation in enforcement will be dependent on.Both the schemes of US and the scheme of EU have theirs limitness and cannot solve the problem completely in practice.The key to improve the imbalanced status of inconsistent standards and inadequate enforceability in accounting regulatory in cross-listing market lies in the promissory system based on the mutual cooperation foundation. This kind of condition in the reality also embodies the summary of basic characteristics and patterns about the international cooperation regimes.
Fourthly, this dissertation brings forward the analysis framework of accounting regulatory international cooperation regimes after the analysis of the common and diferent characteristics, impact factors in national,region and global and the basic principles.The multilayer and pluralistic accounting regulatory international cooperation regimes is attempted to be designed by the analysis framework.
Finally, by the analysis framework,this dissertation points out its suggestions for China's attitude and counterplan during the establishment of the international cooperation regime of accounting regulatory from upgrading the internationalization of market, perfecting the accounting regulatory system and supporting our national interest, especially for the accounting regulatory cooperation between China and US.
This dissertation, assisted to analyze by case, focuses on normative method and discusses the conflict of accounting regulatory in the cross-listing market and points out the analysis framework of the accounting regulatory international cooperation regimes. On the basis of existing theory, this dissertation actualizes the innovations of arguments (lots of cases about the international cooperation regimes and the accounting regulatory), reasonings (to combine the accounting regulatory with the international cooperation regime theory) and conclusions (the analysis framework of the accounting regulatory international cooperation regimes). As the preliminary attempt in the research field of the accounting regulatory international cooperation regimes, these research innovations and achievements will lay the foundation for the research in this field.
经济的边界决定会计的边界,会计的边界影响并要求会计监管的边界与之相协调。跨境证券市场的发展使得上市公司的会计行为突破了国家界限,传统以国界作为会计监管界限的划分需要做出相应的调整。在跨境市场环境下,如果上市地(东道国)和所在国(母国)仍然坚持国家个体单独监管,那么一国的会计监管跨越国界就会产生监管冲突的问题。监管冲突是由于各国会计监管机构对跨境上市公司行使个体管辖权,导致个体监管的边界超出国界所带来的会计监管与国家管辖权的冲突。
经济的全球化、市场的国际化客观上推动了会计监管的国际化进程。所谓会计监管国际化是指会计监管活动跨出国界,需要各国会计监管标准趋于一致以及执行相互协调的过程和状态。据统计,截至2009年底,已有126个国家或地区采用国际审计准则或将其作为制定本国(地区)准则的基础；截至2011年底,已有123个国家或地区采纳或接受国际财务报告准则。监管标准逐步趋于一致更加凸显出在跨境会计监管执行中加强合作与协调的迫切需求。
国际合作机制是调节国家间关系的一系列约束性的制度安排的总称。传统以国家个体为立足点的会计监管,难以单独应对证券市场国际化进程中的财务信息质量风险,需要建立起有效的会计监管国际合作机制,维护国际市场秩序。毫无疑问,跨境会计监管冲突给我们提出了新的问题：监管标准是否一致、监管执行是否协调、跨境监管合作机制是否有效等等。这就要求我们完善跨境会计监管的有关制度体系,建立起有效的会计监管国际合作机制。
2011年9月发布的《会计改革与发展“十二五”规划纲要(2011-2015年)》明确指出,要“围绕会计改革和发展的需要”,着力推动“上市公司国际板审计及跨境监管合作”等相关问题的研究。在这样的背景下,研究会计监管的国际合作机制课题,无疑具有非常重要的理论意义和实践意义。
本文运用国际机制理论,深入分析了国际合作机制的历史演进和跨境会计监管的现实状况,基于国际合作机制的特征和变迁模式,结合跨境会计监管的特殊性,提出了会计监管国际合作机制的分析框架。本文的主要内容及结论如下：
第一,从跨境会计监管冲突的具体问题出发,对相关概念及冲突的原因做出剖析；对解决监管冲突的各种理论观点进行总结与评述；在国际机制理论基础上,提出构建会计监管国际合作机制解决跨境会计监管冲突问题的研究框架。本文认为,会计监管与国家管辖权之间冲突的原因在于会计监管地域性与市场全球化之间的矛盾；在经济全球化的今天,跨境会计监管冲突问题需要通过各国会计监管机构之间的协调合作、依靠机制化的手段来解决。
第二,对国际合作机制的历史演进做出考察,剖析了国际合作机制演进过程中形成的基本特征、变迁模式以及多层次、多元化国际合作机制现状的原因,就典型的全球性国际合作组织的职能、架构和工作程序做出了分析,为下文跨境会计监管的现状分析以及会计监管国际合作机制分析框架的构建奠定基础。本文认为,国际合作机制历史演进中形成了由大国导向向规则导向转变、由个体理性向集体理性转变、由相对权力向绝对收益转变的基本特征；在历史变迁中体现出四种模式,即经济进程、总体权力结构、具体权力结构和国际组织的变迁模式；在全球发展不均衡的基础上,形成了多层次、多元化国际合作机制的现状。
第三,从标准与执行两个层面对跨境会计监管的现实状况做出分析。本文认为,跨境会计监管在标准统一方面已经取得了初步的成果,实践中将更多地依赖于执行层面的协调与合作；以美国、欧盟为代表的执行方案都具有一定的局限性,不能完全解决实践中的问题,改善的方向在于相互合作基础上的制度约束；同时,跨境会计监管现实中的状况也体现出国际合作机制历史变迁中的转变特征和模式总结。
第四,提出了会计监管国际合作机制的分析框架。本文比较了会计监管国际合作机制与其他经济领域国际合作机制的共同及差异性特征；从全球、区域和国家个体三个层面归纳了构建会计监管国际合作机制的影响因素；总结了构建会计监管国际合作机制的基本原则；并结合分析框架,对多层次、多元化的会计监管国际合作机制进行了探索性的构建。
第五,基于分析框架的研究结论,结合我国境外上市的状况和特点,本文对中美跨境会计监管合作问题提出了解决的方案,同时从推动市场国际化、完善会计监管体系和维护国家利益三个方面对我国在会计监管国际合作机制构建过程中应采取的战略举措提出了政策建议。
本文以规范研究为主,辅以案例分析,实现了论据(会计监管与国际合作机制领域的大量分析案例)、论证(会计监管与国际合作机制理论相结合)与论点(会计监管国际合作机制的分析框架)等三个层面的创新。本文是会计监管国际合作机制领域研究的初步尝试,希望这些研究创新和成果能够为这一领域研究的不断深化打下基础。
The international cooperation regimes are the important resorts to sovle the conflict and moderate the relationship of the today's international society. The reasons that this dissertation studies on the international cooperation regimes of accounting regulatory are the urgent solution for the accounting regulatory conflict in the corss-listing market. In addition, the author's experiences in the international cooperation and the regulatory of cross-listing also provide the foundation of research.
The boundary of economy decides the boundary of accounting. The boundary of accounting regulatory needs to be fit with the accounting boundary. The development of the cross-listing market makes accounting behavior of listed company break the boundary of national territory and the boundary of accounting regulatory originally divided by the national boundary should also have an adjustment. If the host country (to be available on the market ground) and the mother country (place country) still keep insisting the principle that the national individual take charge of accounting regulatory alone, and one nation takes charge of accounting regulatory to cross over its national boundary, so the problem of regulatory conflict will be produced. Because originally the accounting regulatory institutions in all countries exercise their individual jurisdiction alone, when the individual jurisdiction breaks the national boundary, the conflict of the national jurisdictions will be produced between the host country and the mother country.
The globalization of economy and the internationalization of market pushs the internationalization progress of the accounting regulatory impersonally. The internationalization of accounting regulatory means the process and status that the accounting standard and enforcement in all countries becomes to be identical, as the accounting regulatory behaviors go abroad. According to the statistics, up to the end of2009, there have been126nations or regions adopting IS As, and up to the end of2011, there have been123nations or regions adopting or approving IFRS.The International harmonization of accounting regulatory standards displays to the urgent need to strengthen the international cooperation of regulatory enforcement.
The international cooperation regimes are a series of bounded system arrangement to correct and standardize the relationship between the nations. Face the finance information quality risks in the economic globalization progress, the effective international cooperation regimes of accounting regulatory need to be set up to support the order of international stock market because the individual jurisdiction cannot be in effect. Beyond all doubt, the international accounting regulatory in the reality poses the new questions for us:whether the standards are consistent, whether the accounting regulatory institutions are concerted and whether the cooperation regimes are effective,etc. These conditions request us perfect the system and keep the international cooperation regimes of accounting regulatory in effcet.
In Sep,2011, China's12th five-year plan program about the reformation and development of accounting points it out definitely that we should put forth effort to push the research of foreign listed company and accounting regulatory in cross-listing market around the demand of accounting reform and development. Under the background like this, the research of the international cooperation regimes of accounting regulatory carries significant theoretical and practical meanings undoubtedly.
By the international regime theory, this dissertation analyses the historical evolution of the international cooperation and the realistic conditions of the accounting regulatory and builds up the analysis framework of the international cooperation regimes of accounting regulatory, combined the characteristic and change patterns of international cooperation regimes with the particularity of the accounting regulatory in the cross-listing market. The key content and the research conclusions are as follows:
Firstly, primarily from the practice problem of the conflict, this dissertation analyses the concept, embodiment and source of regulatory conflict. Based on the solution of the different theories, this dissertation exercises the international regime theory and brings forward the research framework of setting up the international cooperation regimes of accounting, regulatory to solve the conflict of accounting regulatory in cross-listing market.The reason of the conflict is the contradiction between the regional accounting regulatory and the globalization of market. The conflict can be solved by the regime means in the process of coordination and cooperation of the accounting regulatory institutions.
Secondly, this dissertation analyses the history evolution of international cooperation regimes and summarizes basic characteristics of from the powerful country orientation to the rule orientation, from the individual rationalism to the collective rationalism and from the relative power to the absolute interest are analyzed during the history process of international cooperation regimes. The economic progress change pattern, the total power structure change pattern, the concrete power structure change pattern and the international organization change pattern are summed up. The relationship between the international cooperation regimes and the national sovereignty transference is analyzed. The reason of the multilayer and pluralistic international cooperation regimes is the imbalanced global development.
Thirdly, from the standards and enforcement, this dissertation analyses the realistic conditions of the accounting regulatory and points out that the primary achievements about the harmonization of regulatory standards have been acquired and the coordination and cooperation in enforcement will be dependent on.Both the schemes of US and the scheme of EU have theirs limitness and cannot solve the problem completely in practice.The key to improve the imbalanced status of inconsistent standards and inadequate enforceability in accounting regulatory in cross-listing market lies in the promissory system based on the mutual cooperation foundation. This kind of condition in the reality also embodies the summary of basic characteristics and patterns about the international cooperation regimes.
Fourthly, this dissertation brings forward the analysis framework of accounting regulatory international cooperation regimes after the analysis of the common and diferent characteristics, impact factors in national,region and global and the basic principles.The multilayer and pluralistic accounting regulatory international cooperation regimes is attempted to be designed by the analysis framework.
Finally, by the analysis framework,this dissertation points out its suggestions for China's attitude and counterplan during the establishment of the international cooperation regime of accounting regulatory from upgrading the internationalization of market, perfecting the accounting regulatory system and supporting our national interest, especially for the accounting regulatory cooperation between China and US.
This dissertation, assisted to analyze by case, focuses on normative method and discusses the conflict of accounting regulatory in the cross-listing market and points out the analysis framework of the accounting regulatory international cooperation regimes. On the basis of existing theory, this dissertation actualizes the innovations of arguments (lots of cases about the international cooperation regimes and the accounting regulatory), reasonings (to combine the accounting regulatory with the international cooperation regime theory) and conclusions (the analysis framework of the accounting regulatory international cooperation regimes). As the preliminary attempt in the research field of the accounting regulatory international cooperation regimes, these research innovations and achievements will lay the foundation for the research in this field.
引文
[11]《马克思恩格斯全集》第一卷,人民出版社,1972年第一版。
[12]所谓负外部性,是指一个国家的监管行为影响了其他国家,使之支付了额外的成本费用,但后者又无法获得相应补偿的现象。
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[1]邱永红,国际证券监管的合作与协调研究,厦门大学博士论文,2006
[2]冯萌,会计契约经济性质及法律规制研究,复旦大学博士论文,2006
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中国证监会网站(www.csrc.gov.cn)
中国注册会计师协会网站(www.cicpa.org.cn)
美国PCAOB网站(www.pcaobus.org)
欧盟网站(www. europa.eu)
世界交易所联盟网站(www.world-exchanges.org)
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中华人民共和国财政部网站(www.mof.gov.cn)
中国证监会网站(www.csrc.gov.cn)
中国注册会计师协会网站(www.cicpa.org.cn)
美国PCAOB网站(www.pcaobus.org)
欧盟网站(www. europa.eu)
世界交易所联盟网站(www.world-exchanges.org)