跨境上市监管的国际合作与协调

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英文题名：The International Cooperation and Coordination of Regulatory on Cross Listing 作者：陈楚钟 论文级别：博士 学科专业名称：国际关系 中文关键词：跨境上市 ; 监管冲突 ; 全球治理 ; 国际合作与协调 英文关键词：Cross Listing ; Regulatory conflict ; Global Governance ; International Cooperation and Coordination 学位年度：2009 导师：朱义坤 ; 吴金平 学科代码：030207 学位授予单位：暨南大学 论文提交日期：2009-05-24 答辩委员会主席：汪新生

摘要

跨境上市使证券市场跨国发展,但以地域管辖为特征的证券监管却无法同步,从而在无政府状态下出现了监管冲突。在分析监管冲突及其全球治理时,运用了双层博弈、统计、图证、例证等方法。监管冲突本质上是一个国家利益冲突问题。在全球化下,国家已无法单独解决监管冲突问题,在全球治理的影响下,由多元主体参与、形成多层次的国际合作与协调正兴起。硬约束合作所存在的灵活性不足等问题使其在国际合作与协调中存在局限性,在治理监管冲突方面,非国家主体间的软约束合作要更有效。国际合作与协调中的软约束合作也因此兴起,国际软法在国际合作与协调中也发挥了重要作用。然而,软约束合作也带来了新帝国主义问题,美国等发达国家利用软约束合作输出制度与意识形态等,意图垄断跨境上市国际规则的制定。在这种美国化(欧美化)下,大多数国家是会被边缘化。尽管包括中国在内的发展中国家在解决监管冲突问题时,应与发达国家展开全球性的合作与协调,但是还要有策略性地抵制新帝国主义。
Cross listing makes the securities market develop cross border,but the securities regulatory which is characterized by jurisdiction within territory cannot satisfy,so with the anarchy the regulation conflict develops.The following methods are used in the papers:the two level game,charts,statistics,illustration and so on.The regulatory conflict is in fact a problem of the interest conflict between the nations.Under the globalization,neither nation could resolve the conflict problem oneself.Under the global governance,the international cooperation and coordination of regulatory which is joined by multiple subjects and formed multi level Cooperation and Coordination is springing up.The Cooperation and Coordination of regulation conflict is verified by the hard cooperation and soft cooperation.The rigidity of the hard cooperation cannot satisfy the need of the global governance,but the flexibility of the soft cooperation,which does more effectively than the hard cooperation in the resolution of the regulatory conflict,makes itself spring up in the Cooperation and Coordination.The international soft law plays an important sole in the global governance,too.However,the soft cooperation brings the new imperialism,the USA and the other developed make good use of the soft cooperation to export the regulation model,ideology and so on,by the which they intend to monopoly the draft of the international rule.Under the Americanization or others,the developing is to suffer the risks of marginalization,so including the China,the developing should cooperate and coordinate with the developed when meeting the conflict problem in the cross listing,but also need resist the new imperialism with strategies.

引文

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    16 目前,对国家利益的认识,人们依然存在诸多的分歧。楚树龙先生在比较了中外学者对国家利益的理解后,提出在国际关系中,国家利益是国家、民族、人民基本和重大利益的 提炼和浓缩(参见:楚树龙.国际关系基本理论[M].北京:清华大学出版社 2003:35-38),并分析了国家利益的结构(安全利益、发展利益、国家荣誉与尊严)及其关系(楚树龙.国际关系基本理论[M].北京:清华大学出版社 2003:38-43)。而季丽新博士对国家利益的涵义进行了较全面的分析,其指出国家利益是一个历史的、多元的、多层次的概念(参见:季丽新.意识形态与国家利益[D].山东大学,2006:27-41)。本文并不想讨论有关国家利益的涵义问题,但是本文采用了季丽新博士对“国家利益是一个多元概念”的理解,在同一历史时期,国内是存在不同的利益集团,这些利益集团追求各自的利益,从而使国家利益显现出多元性,最终所体现出来的国家利益是各利益集团妥协的产物。这对政府的决策产生了重要影响,当然这包括了政府对外决策,为了维护稳定,政府必然要调和各利益集团的利益,不过,调和的结果还是会最大限度地凸现最有影响力的利益集团的利益诉求(参见:季丽新.意识形态与国家利益[D].山东大学,2006:32-35)。因此,在分析跨境上市监管的国际合作与协调时,所考虑的不单单是国家,还有国家背后的各利益集团,因为所涉及的国家利益也是这些利益集团利益的综合,他们必然会介入有关的合作与协调中。正因为如此,本文才采用了双层博弈的分析方法来分析有关的国际合作与协调,不过,本文并没有因此采用定量的模型分析。
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    25本部分的写作思路、部分观点以及相应外文资料的搜索,都受到了邱永红的《竞争抑或合作?》一文的影响与启发,在此对邱永红所做的研究表示敬意。(参考:邱永红.竞争抑或合作?——晚近美国国际证券监管大辩论述评[OL/J].2006[2008-7-12]http://www.chinalawedu.com/news/20800/215/2006/5/xi5844115330171560024998-0.htm)
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    27 John C.Coffee(1999)认为企业进行海外上市是为了改善其公司治理结构,因而愿意接受更严格的监管,为美国严格的证券监管制度提供了支持。(参考:John C.Coffee.The Future as History:The Prospects for Global Convergence in Corporate Governance and Its Implications[J].93 Northwestern University Law Review 641,651(1999)) 但是 Amir N.Licht (2003)批驳了跨境上市对公司治理结构的改善,其分析得出赴美进行跨境上市的正效应并没有得到体现,而这种正效应本应得益于公司治理结构的改善。(参考:Amir N.Licht.Cross-Listing and Corporate Governance:Bonding or Avoiding?[J].4 Chi.J.Int'l L.141,143(2003))由此可见,企业进行跨境上市不尽然全是为了接受更严格监管。所以,美国所宣扬的赴美上市是外国公司为了接受更严格监管的声誉捆绑理念也应受到怀疑。
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    34 监管者降低监管标准,发行人减少合规成本,投资者投资价值下降,如果证券交易量因此而出现大幅度下降时,就可以说明投资者对监管制度的需求弹性较高,投资者到其他能提供最优监管制度的国家进行投资交易;如果交易量并未出现下降,那么投资者对最优监管制度的需求是刚性的。
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    41 Reflevive law也被译为反身法(参考:贡托·图依布纳.法律与社会中的自创生:对勃兰根堡的反驳[J/OL]冯健鹏.中国公法网 中国民商法网 2007—5—25[2008—5—18] http://www.civillaw.com.cn/article/default.asp?id=32954)。不过,Gunther Teubner所提出的reflexive law是一种新型的法律自我约束以及其自我受制于具有自我设置、修正和再定义功能的平等自我监管系统,据此也可译为自治法。(参考:Gunther Teubner.Substantive and Reflexive Elements in Modem Law[J].17 L.& Soc'y Rev.239,239(1983))
    42 生态界有水生、空中、陆上等各种生态系统共存着,在同一系统中也存在着发展不一的子系统共存,如陆上系统中存在着动物与植物两大截然不同的系统,当然这些系统相互紧密的联系着,任何打破他们平衡关系的举动都会带来生态灾难。reflexive law就是来源于这种思想,其认为设置运行的基本规则,各国在这些规则下按照各自的实际进行自主监管,这样的监管结果是出现多元化的局面而不是一元化,并且这种多元化是紧密联系的、平衡的多元化。(参考:Simon Deakin.Legal Diversity and Regulatory Competition:Which Model for Europe?[J].12 European Law Journal,440,444-445(2006))
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    46 例如当以竞争决定监管权的分配引起国际冲突时,由谁来解决冲突问题或者讲由谁执行市场纪律?各国都是利益相关者,自然都不能成为适格的执行者。那么成立超国家国际组织或者有约束力的国际组织来执行市场纪律是不可避免的。如果是这样的话,组织中的投票权安排问题就是一个难题。发达的国家坚持多数通过监管原则,并且希望投票权与经济实力挂钩,而发展中国家一般则希望一致通过原则,并且希望是一国一票原则。其次是执行安排的难题。各国签署公约并不代表就会执行公约的内容。对于公约条款,各国可能存在不同的解读,纵然解释一致未必体现在执行上的一致。监管者或许会依照竞争的原则认可对方的管辖权,但是如果发生诉讼的话,法院并不一定会认可外国监管者的管辖权,也不一定强制执行外国的判决或者其他处罚决定。更为麻烦的是如果一个发行人变更了所选择的法律的话,该如何分配监管权?因为不可能禁止发行人选择最适合它的法律,否则竞争将失去意义。另外,竞争论也给该如何分配监管成本与上市费用、交易税等收益提出了难题。(参考:Frederick Tung.From Monopolists to Markets?:A Political Economy of Issuer Choice in International Securities Regulation[J].2002 Wis.L.Rev.1363,1425-1430(2002))
    47 潘亚玲,时殷弘.论霍布斯的国际关系哲学[J].欧洲,1999年第6期:13,17-16
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    55 内部事务主义者认为各国会像美国各州那样进行监管竞争,不管这个公司在哪注册,公司的管理机构或者主要营业机构在哪里,只要这个公司选择了哪个国家的证券法,那么这个公司以及相关的交易在哪都只受这个国家的证券法约束,包括公司的内部事务,如股东与管理者间的关系等。(参考:Frederick Tung.Lost in Translation:From U.S.Corporate Charter Competition to Issuer Choice in International Securities Regulation[J].39 Ga.L.Rev.525,533-534(2005))
    56 Frederick Tung.Lost in Translation:From U.S.Corporate Charter Competition to Issuer Choice in International Securities Regulation[J].39 Ga.L.Rev.525,533-534(2005)
    57 Frederick Tung.From Monopolists to Markets?:A Political Economy of Issuer Choice in International Securities Regulation[J].2002 Wis.L.Rev.1363,1407-1425(2002)
    58 Frederick Tung.Lost in Translation:From U.S.Corporate Charter Competition to Issuer Choice in International Securities Regulation[J].39 Ga.L.Rev.525,533-534(2005)
    59 Frederick Tung.Lost in Translation:From U.S.Corporate Charter Competition to Issuer Choice in International Securities Regulation[J].39 Ga.L.Rev.525,568(2005)
    60 John C.Coates Ⅳ.Private vs.Political Choice of Securities Regulation:A Political Cost/Benefit Analysis[J].41 Va.J.Int'l L.531,549-53(2001).
    61 Frederick Tung.From Monopolists to Markets?:A Political Economy of Issuer Choice in International Securities Regulation[J].2002 Wis.L.Rev.1363,1423(2002)
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    64 Notes:The Case Fof Federal Threats In Corporate Governance[J].118 Harv.L.Rev.2726,2727(2005)
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    66 James D.Cox,Rethinking U.S.Securities Laws in the Shadow of International Regulatory Competition,55 Law & Contemp.Probs.157,164-173(Autumn 1992).
    67 Merritt B.Fox.Retaining Mandatory Securities Disclosure:Why Issuer Choice not Investor Empowerment[J].85 Virginia Law Review 1335,1417(1999)
    68 邱永红.竞争抑或合作??——晚近美国国际证券监管大辩论述评[OL/J].2006[2008-7-12]http://www.chinalawedu.com/news/20800/215/2006/5/xi5844115330171560024998-0.htm
    69 John C.Coffee.Racing towards the Top?:The Impact of Cross-Listings and Stock Market Competition on International Corporate Governance[J].102Columbia Law Review1757,1762(2002)
    70 Uri Geiger.Harmonization of Securities Disclosure Rules in The Global Market-A Proposal[J].66 Fordham Law Review 1785,1794-1795(1998)
    71 Uri Geiger.Harmonization of Securities Disclosure Rules in The Global Market-A Proposal[J].66 Fordham Law Review 1785,1795-1796(1998)
    70 72 Luca Enriques & Matteo Gatti.The Uneasy Case for Top-Down Corporate Law Harmonization in the European Union[J].27 University of Pennsylvania Journal of International Economic Law939,947-953(2006)
    73 这是最低限度的一体化,除了最低要求外,各成员国间的合作更多的基于互惠而展开合作。
    74 原本这种合作应该是属于互惠,但是因为美国利用这种合作推行了美国制度,将该系统演变为双边的一体化合作,下文会进行分析。
    75 Frederick Tung.From Monopolists to Markets?:A Political Economy of Issuer Choice in International Securities Regulation[J].2002 Wis.L.Rev.1363,1425(2002)
    76 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].27Northwestern Journal of International Law & Business255,259(2007)
    77 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].27Northwestern Journal of International Law & Business255,260-261(2007)
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    79 Henry Hansmann和Reinier Kraakman.公司法历史的终结.[A].Jeffrey N.Gordon &Mark J.Roe.公司治理:趋同与存续.[C]赵玲,刘凯.北京大学出版社,2006:38,73
    80 Frederick Tung.From Monopolists to Markets?:A Political Economy of Issuer Choice in International Securities Regulation[J].2002 Wis.L.Rev.1363,1425(2002)
    81 Uri Geiger.Harmonization of Securities Disclosure Rules in The Global Market-A Proposal[J].66 Fordham Law Review 1785,1830-1832(1998)
    82 Uri Geiger.Harmonization of Securities Disclosure Rules in The Global Market-A Proposal[J].66 Fordham Law Review 1785,1834-1835(1998)
    83 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].2TNorthwestern Journal of International Law & Business255,260-261(2007)
    84 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].27Northwestern Journal of International Law & Business255,261(2007)
    85 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].27Northwestern Journal of International Law & Business255,295(2007)
    86 Tzung-bor Wei.The Equivalence Approach to Securities Regulation[J].27Northwestern Journal of International Law & Business255,259(2007)
    87 Lucian Arye Bebchuk& Mark J.Roe.A Theory of Path Dependence in Corporate Ownership and Governance[J].52 Stan.L.Rev.127,127-133(1999)
    Reinhard Schmidt&Gerald Spindler.Path Dependence,Corporate Governance and Complementarity[J].International FinanceS:3,2002:311-333
    88 Larry E.Ribstein.Cross Listing and Regulatory Competition[J].1 review of law and economics 97,98(2005)
    89 Hannah L.Buxbaum.Conflict of Economic Laws:From Sovereignty to Substance[J].42Virginia Journal of International Law Association931,940-941(2002)
    90 John C.Coffee.Competition Versus Consolidation:The Significance of Organizational Structure in Financial and Securities Regulation[J].50 Bus.Law.447,4466-467(1995)
    91 Minodora D.Vancea.Exporting U.S.Corporate Governance Standards Through the Sarbanes-Oxley Act:Unilateralism or Cooperation?[J].53 Duke L.J.833,843(2003).转引自:Ian L.Schaffer.An International Train Wreck Caused In Part By A Defective Whistle::When The Extraterritorial Application Of SOX Conflicts With Foreign Laws[J].75Fordham Law Review1829,1834(2006)
    92 Michael D.Mann and William P.Barry.Developments in the Internationalization of Securities Enforcement[J].39The International Lawyer667,670(2005)
    93 张路等.美国上市公司最新立法与内部控制实务[M].北京:法律出版社,2006:65
    94 EU Concerned About US Audit Registration Step,European Union in the U.S.,No.27/3,Apr.24,2003,available at http://www.eurunion.org/News/press/2003/2003027.htm 转引自 Maria Camilla Cardilli.Regulation Without Borders:The Impact of Sarbanes-Oxley on European Companies[J].27 Fordham Int'l L.J.785,808(2004).
    95 全球同斥美企业责任法案违反国际法[N/OL].国际金融报,2002-08-19[2009-2-12]WTO 与法治论坛,http://www.wtolaw.gov.cn/display/displayinfo.asp?iid=200208191416485065
    96 崔延花.日本公司法典[M].北京:中国政法大学出版社,2006:187
    97 Final Rule:Standards Relating to Listed Companies Audit Committees,Release No.33-8220,79 SEC Docket(CCH) 2876,2898(Apr.9,2003)转引自:Anupama J.Naidu.The Costs Sarbanes-Oxley Imposes on German Issuers May Translate into Costs to The United States[J].18Emory Int'l L.Rev.271,296(2004)
    98 蒋熙辉.美国SARBANES_OXLEY2002法案刑事责任条款研究[J].中国法学,2003年5月:180
    99 Maria Camilla Cardilli.Llm Perspectives:Regulation Without Borders:the Impact of Sarbanes-Oxley on European Companies[J].27 Fordham Int'l L.J.785,794(2004).
    100[德]托马斯·莱塞尔(Thomas Raiser)、吕迪格·法伊尔(R(u|¨)diger Veil):《德国资合公司法》(Recht der Kapitalgesellschaften 3.Auflage)[M].高旭军、单晓光、刘海梅、方晓敏等译.北京:法律出版社,2005年1月版:296
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    102 Theresa A.Gabaldon,International Developments,SB09 ALI-ABA 7,13(1996),转引自 Uri Geiger.Harmonization of Securities Disclosure Rules in The Global Market-A Proposal[J].66Fordham Law Review 1785,1794-1795(1998)
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    108 William J.Carney.The Costs of Being Public After Sarbanes-Oxley:The Irony of 'Going Private'[J].55Emory Law Journal 141,152(2006)
    109 Manning G.Warren.Global Harmonization of Securities Laws:The Achievements of the European Communities[J].31 Harv.Int'l L.J.189-190(1990)
    110 Ruth V.Aguilera.Corporate Governance and Director Accountability:an Institutional Comparative Perspective[J].British Journal of Management 16(s1),S50.,doi:10.1111/j.1467-8551.2005.00446.x(2005)
    111 Kellye Y.Testy.Comity and Cooperation:Securities Regulation in a Global Marketplace[J].45Ala.L.Rev.927,929(1994).
    112 Donald C.Langevoort.The Social Construction of Sarbanes-Oxley[J].105Michigan Law Review 1817,1837(2007)
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    114 Sophie Brodie & Patrick Blum,US and EU in Sarbanes-Oxley Talks,Fin.News Online,Nov.22,2004,available at http://www.efinancialnews.com.;Martin Essex,News Analysis:The Bane of Sarbanes-Oxley,Fin.News Online,Dec.13,2004,available at http://www.efinancialnews.com.转引自:Clyde Stoltenberg,Kathleen A.Lacey,Barbara Crutchfield George and Michael Cuthbert.A Comparative Analysis of Post-Sarbanes-Oxley Corporate Governance Developments in the US and European Union:The Impact of Tensions Created by Extraterritorial Application of Section 404[J].53 Am.J.Comp.L.457,470-471.(Spring,2005)
    115 William J.Carney.The Costs of Being Public After Sarbanes-Oxley:The Irony of 'Going Private'[J].55Emory Law Journal 141,152-153(2006)
    116 Amir N.Licht.Regulatory Arbitrage for Real:International Securities Regulation in a World of Interacting Securities Markets[J].38Virginia Journal of International Law563,567,635-636(1998)
    117 Jonathan R.Macey.Regulatory Globalizaiton As A Response to Regulatory Competition[J].52Emory Law Journal 1353,1356(2003)
    118 John C.Coffee.The Future As History:The Prospects for Global Convergence in Corporate Governance and Its Implications[J].93Northwestern University Law Review641,703-704(1999)
    119 这里的母国一般指企业上市地在实际经营所在国或者在注册地,东道国是指企业所进行的上市在实际经营地所在国或者注册地所在国以外的国家。例如,一家在中国从事生产经营的企业,跑到美国上市,那么母国就是中国,而东道国是美国。
    120 Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:4
    121 Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:4-9
    122 Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:5-6
    123 对于政府缺位的认识,有不少看法。Walt认为是缺乏一个决定在什么时候、如何使用暴力的政府机构;Martin Wight则认为是缺乏法律,缺乏一个立法者进行立法,缺乏裁决者进行裁判,缺乏一个执法者进行执法(参见:Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:7)。其他学者也有认为是缺乏政府的特定功能,如缺乏一个集权的权威。(参见:Oye.Cooperation under Anarchy[J].World Politics,38(Oct.1985):1-2 转引自 Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:7)
    124 学者们将霍布斯称的所有人反对所有人的战争状态视为无秩序状态,当然,采用战争的方式解决国际冲突问题,本身就是一种秩序,只不过,这种战争方式带来了太多的杀戮,给人类社会带来巨大的灾难,故而将这种以战争方式作为解决争端的社会状态视为无秩序。
    125 Inis L.Claude,Jr.,Swords Into Plowshares:The Problems and Progress of International Organization(1971).转引自Richard Falk.What Comes After Westphalia:The Democratic Challenge[J].13 Widener Law Review 243,243(2007)
    126 Helen Milner.The Assumption of Anarchy in International Relations Theory:A Critique[A].Friedrich Kratochwil & Edward D.Mansfield.International Organization and Global Governance:A Reader(second edition)[C].China,Peking University Press,2007:4
    127 David Bach.Varieties of Cooperation:Regulating Transnational Markets for Information Goods[D].University California,ProOuest Information and Learning Company,2004,p39
    128 依赖是指为外力所支配或者受其巨大影响的一种状态,相互依赖简单地讲就是彼此相依赖。(罗伯特·基欧汉,约瑟夫·奈.权力与相互依赖(第3版)[M].门洪华译.北京大学出版社,2002:9)
    129 敏感性测量的是一个行为体环境的变化在多大程度上影响其他行为体,脆弱性测量的是行为体终止一种关系时需要付出的代价。(参考:门洪华.构筑新自由制度主义的理论基石——译者前言,载于罗伯特·基欧汉,约瑟夫·奈.权力与相互依赖(第3版)[M1.门洪华泽.北京大学出版社,2002:13(译者前言))。
    130 罗伯特·基欧汉,约瑟夫·奈.权力与相互依赖(第3版)(英文版)[M].北京大学出版社,2004.p7-17
    131 肯尼思·华尔兹.国际政治理论[M].信强译,苏长和校.上海:世纪出版集团,上海人民出版社,2003:186-196.
    132 David Lazer.Regulatory Interdependence and Iinternational Governance[J].8(3) Journal of European Public Policy 474,474-492(2001)
    133 Anne-Marie Slaughter.Sovereignty and Power in a Networked World Order[J].40Stanford Journal of International Law283,284-285(2004)
    134 David Bach.Varieties of Cooperation:Regulating Transnational Markets for Information Goods[D].University Califomia,ProQuest Information and Learning Company,2004:39
    135 罗伯特·基欧汉.非均衡的全球化世界的治理[A].戴维·赫尔德,安东尼·麦克格鲁.治理全球化——权力、权威与全球治理[C].曹荣湘、龙虎等译.北京:中国社会科学出版社,2004:487
    136 罗伯特·基欧汉.非均衡的全球化世界的治理[A].戴维·赫尔德,安东尼·麦克格鲁.治理全球化——权力、权威与全球治理[C].曹荣湘、龙虎等译.北京:中国社会科学出版社,2004:483
    137 Charles Beitz.Political Theory and Intemational Relations[M].Princeton:Princeton University Press,1999,p136.转引自:吴征宇.从霍布斯到沃尔兹——结构现实主义思想的古典与当今形态[J].欧洲研究,2003年第6期:73-74
    138 James D.Cox.Regulatory Duopoly in U.S.Securities Markets[J].99Columbia Law Review1200,1203(1999)
    139 Integrated Disclosure System for Foreign Private Issuers,Security Act Release No.6360,[1981-1982 Transfer Binder]Fed.Sec.L.Rep.(CCH) P83,054,at 84,646(Nov.20,1981).转引自:Felicia H.Kung.The Rationalization of Regulatory Internationalization[J].33Law and Policy in International Business443,459(2002)
    140 Eric M.Sherbet.Bridging the GAAP:Accounting Standards for Foreign SEC Registrants[J].29 Int'l Law.875,881-86(1995).转引自 James D.Cox.Regulatory Duopoly in U.S.Securities Markets[J].99Columbia Law Review 1200,1203(1999)
    141 道格拉斯·C·诺思.制度、制度变迁与经济绩效[M].杭行译.上海:格致出版社、上海三联书店、上海人民出版社,2008:138
    142 Lucian Arye Bebchuk& Mark J.Roe.A Theory of Path Dependence in Corporate Ownership and Governance[J].52 Stan.L.Rev.127,127-133(1999)
    143 Reinhard Schmidt&Gerald Spindler.Path Dependence,Corporate Governance and Complementarity[J].International Finance5:3,2002:311-312
    144 “Lucian Arye Bebchuk& Mark J.Roe认为一国的公司治理模式具有显著的路径依赖。任何时点的所有权结构都取决于其初始时的状态。”参考:李明辉.公司治理模式会趋同吗?[J].世界经济研究,2005年第10期:80
    145 1990—2000年数据来源于(Jonathan R.Macey & Maureen O'Hara.The Economics of Stock Exchange Listing Fees and Listing Requirements[J].11 J.Fin.Intermediation 297,302(2002));2001年的数据来源于(John C.Coffee.Racing Towards the Top?:The Impact of Cross-Listing and Stock Market Competition on International Corporate Governance[J].2002 Colum.L.Rev.1757,1771);2002—2007年3月数据来源于(纽约股票交易所的统计,http://www.nyse.com/marketinfo/datalib/1022221393065.html 2007-3-31 12:30)。如果没有特别交待,纽约证券交易所的各种整理数据都来源于纽约股票交易所的统计。
    146 数据来源于纽约证交所统计,http://www.nyse.com/about/listed/listed.html?ListedComp=US,2007-4-5 11:41
    147数据来源于纽约证交所统计,http://www.nyse.com/about/listed/listed.html?ListedComp=US,2007-4-5 11:41
    148 解学成.美国SOX法案对证券市场影响的评估及启示[J].经济社会体制比较,2006年2期:57-58
    149陈汉文、吴益兵、李荣、徐臻真.萨班斯法案404条款:后续进展[J].会计研究,2005第2期:83
    150 FEI Survey on Sarbanes-Oxley Section 404 Implementation http://www.fei.org/files/spacer.cfm?file_id=780 2007-4-1 10:43。
    151 Douglas M.Branson.Too Many Bells? Too Many Whistles? Corporate Governance in the Post-Enron,Post-WorldCom Era[J].58 S.C.L.Rev.65,71(Fall,2006).
    152斯蒂芬·菲德勒.伦敦金融城为何“金气”直升[N/OL].张征译,英国《金融时报》,2006年12月19日(网页上的时间标为2007年12月19日是错的).[2007-3-27]http://www.ftchinese.com/sc/story.jsp?id=001002154
    153杰里米.格兰特(Jeremy Grant).忧虑纽约金融地位 美商会呼吁为美资本市场松绑.[N/OL].朱冠华译.英国《金融时报》,2007-3-12[2007-3-17].http://www.ftchinese.com/sc/story.jsp?id=001009991
    154 伦敦的数据来源于伦敦证券交易所关于上市公司的统计[2007-3-31]http://www.londonstockexchange.com/en-gb/about/statistics/ 以每年的12月的数据代表当年的数据。
    155 Securities Industry Yearbook 1990-91,at 10-33(1990).转引自:Michael A.Schneider.NOTE:Foreign Listings and the Preeminence of U.S.Securities Exchanges:Should the SEC Recognize Foreign Accounting Standards?[J].3 Minnesota Journal of Global Trade 301,306(1994)
    156 托马斯·李·哈森.证券法[M].张学安等译,中国政法大学出版社,2003:512-513
    157 Hawley,James P.and Andrew T.Williams."The Rise of Fiduciary Capitalism:How Institutional Investors can make Corporate America more democratic"[M].University of Pennsylvania Press,Philadelphia.(2000)转引自:Urs von Arx and Andreas Sch(a|¨)fer The Influence of Pension Funds on Corporate Governance[OL].2007.1:p2http://ssm.com/abstract=959156
    158 刘胜军.严顾之争:公司治理中的代表权争夺[OL].中欧知识在线,2005年9月[2008-11-23]htto://www.ceibs.edu/knowledge_c/finance/9251.shtml
    159 海外上市引争议 刘鸿儒称国内市场不能再恶化[N/OL].上海证券报,2006年03月13日[2008-7-13]http://fund.jrj.com.cn/news/2006-03-13/000001444550_002.html
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    162 Larry E.Ribstein.Cross Listing and Regulatory Competition[J].1 review of law and economics 97,99(2005)
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    167 Wojcik,Dariusz."Convergence in Corporate Governance:Empirical Evidence from Europe 2000-2003," SSRN Working Paper,p13(2004).http://papers.ssrn.com/paper.tar?abstraet_id=559424.
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    279 Hal S.Scott.International Finance:Law and Regulation[M].London:Sweet and Maxwell,p6(2004)
    280 Financial Stability Forum,www.fsforum.org;see also The Road to International Financial Stability:Are Key Financial Standards the Answer?(Benu Schneider ed.,2003).转引自:Ross Cranston.Theorizing Transnational Commercial Law[J].2007 Texas International Law Journal 597,598(2007)
    281 邱永红.国际证券双边监管合作与协调研究(上)[J/OL].(原文发表于《经济法论丛》第11卷,中国方正出版社,2005年11月出版)中国民商法律网[2009-3-6]http://www.civillaw.com.cn/Article/default.asp?id=35426
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    283 The SEC's Cooperative Arrangements with Foreign Regulators www.sec.gov/about/offices/oia/oia_coopfactsheet.htm 2009-3-5 10:08 登陆
    284 The SEC's Cooperative Arrangements with Foreign Regulators www.sec.gov/about/offices/oia/oia_coopfactsheet.htm 2009-3-5 10:08 登陆
    285 The SEC's Cooperative Arrangements with Foreign Regulators www.sec.gov/about/offices/oia/oia_coopfactsheet.htm 2009-3-5 10:08 登陆
    286 Judith Burns.美澳证券监管部门签署协议[N/OL].华尔街日报,2008年08月26日[2009-3-6]http://chinese.wsj.com/gb/20080826/bus110036.asp?source=rss
    287 于扬.中澳签署证券合作谅解备忘录[N/OL].证券时报 2008年08月12日[2008-8-28].http://www.caihuanet.com/zhuanlan/meiti/zqsb/200808/t20080812_231045.shtml
    288 下诺夫哥罗德 普京建议对冶金原料进口采取零关税并发展铁矿交易所[N].rusnews.cn 2008-7-24[2008-8-28]http://www.lage.cn/Html/News/2008-7/20080728171634.shtml
    289 于扬.中澳签署证券合作谅解备忘录[N/OL].证券时报 2008年08月12日[2008-8-28].http://www.caihuanet.com/zhuanlan/meiti/zqsb/200808/t20080812_231045.shtml
    290 邱永红.国际证券监管的合作与协调研究(中)[OL].中国民商法网转自北大法律信息网,2007—10—1012008-10-22]http://www.civillaw.com.cn/article/default.asp?id=35427
    291 "Diplomacy and Domestic Politics:the Logic of Two-Level Games",Double-Edged Diplomacy:International Bargaining and Domestic Politics,edited by Peter B.Evans,Harold K.Jacobson,and Robert D.Putnam,University of California Press,1993,p.433-439 转引自:王传兴.“双层次博弈”理论的兴起和发展[J].世界经济与政治 2001年第5期:37-38
    292 霍淑红.国际非政府组织(INGOs)的角色分析——全球化时代INGOs在国际机制中发挥的作用[D].华东师范大学,2006:118-119
    293 Haufler,Virgina..Private sector international regimes[A].Richard A.Higgott,Geoffrey R.D.Underhill And Andreas Bieler.Non-State Actors andAuthority in the Global System[C].New York:Routledge 2000:121 转引自 David Bach.Varieties of Cooperation:Regulating Transnational Markets for Information Goods[D].University California,ProQuest Information and Learning Company,2004:11
    294 Cutler,A.C.,Haufler,V.and Porter,T.Private Authority in International Affairs[M].Albany:StateUniversity of New York Press(1999);Ronit K.and Schneider,V..Private Organisations in Glboal Politics[M].London:Routledge(2000) 转引自:让—阿特·斯科尔特.治理全球金融[A].戴维·赫尔德,安东尼·麦克格鲁.治理全球化:权力、权威与全球治理[C].曹荣湘,龙虎等译.北京:社会科学文献出版社,2004:274
    295 Lessig,Lawrene.Code and Other Laws of Cyberspace[M].New York:Basic Books(1999)转引自:恩盖尔·伍兹.全球治理与制度角色[A].戴维·赫尔德,安东尼·麦克格鲁.治理全球化:权力、权威与全球治理[C].曹荣湘,龙虎等译.北京:社会科学文献出版社,2004:13-14
    296 利益集团在全球治理中发挥着重要影响,“公司与私人利益集团影响着国际证券委员会等机构的议程”。(参考:戴维·赫尔德,安东尼·麦克格鲁.全球化与反全球化[M].陈志刚译.北京:社会科学文献出版社,2004:61-62)
    297 问责度简单地说就是代理人如果错误使用或者滥用委托人所给予的权力时,将担当由此所引起的责任。(参考:Anne-Marie Slaughter.The Accountability of Government Networks[J].8Ind.J.GlobalLegalStud.347,349(2001))
    298 其实这个问题也在跨政府网络合作中存在。(参考:Anne-Marie Slaughter.The Accountability of Government Networks[J].8Ind.J.GlobalLegalStud.347,360-366(2001))
    299 戴维·布朗,桑杰夫·凯哈格拉姆,马克·摩尔,彼得·弗鲁姆金.全球化、非政府组织和多部门关系[A].任俊英译.李惠斌,薛晓源.全球化与公民社会[C].桂林:广西师范大学出版社,2003:152-153
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    307 Andrew S.Brooslin.Note,Enforcing Insider Trading Laws:The Need for International Cooperation[J].20 Suffolk Transnat'l L.Rev.397,416-418(1997).
    308 Kal Raustiala.The Architecture of International Cooperation Transgovernmental Networks and the Future of International Law[J].43Virginia Journal of International Law Association1,31(2002)
    309 Bryan Thomas Shipp.Filing Gaps in European Union Securities Law Contractually Organized Supervision & the College of Euronext Regulators[J].23 American University International Law Review387,407-408(2008)
    310 Bryan Thomas Shipp.Filing Gaps in European Union Securities Law Contractually Organized Supervision & the College of Euronext Regulators[J].23 American University International Law Review387,414-416(2008)
    311 邱永红.国际证券双边监管合作与协调研究(上)[J/OL](原文发表于《经济法论丛》第11卷,中国方正出版社,2005年11月出版)[2008—11—20]http://www.chinalawedu.com/news/2006/2/z1507145415226002304.html
    312 IOSCO,List of Signatories to the IOSCO Multilateral Memorandum of Understanding Concerning Consultation and Cooperation and the Exchange of Information,http://www.iosco.org/library/index.cfm?section=mou_siglist(last visited Nov.13,2008).转引自:Pierre-Hugues Verdier.Transnational Regulatory Networks and Their Limits[J].34The Yale Journal of International Law113,145.
    313 http://www.iosco.org/library/index.cfm?whereami=mou,Aug.31,2004 转引自:邱永红.国际证券双边监管合作与协调研究(上)[J/OL](原文发表于《经济法论丛》第11卷,中国方正出版社,2005年11月出版)[2008—11—20]http://www.chinalawedu.com/news/2006/2/z1507145415226002304.html
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    321 International Organization of Securities Commissions(Iosco),1995 Annual Report 13(1996).转引自:A.A.Sommer.IOSCO:Its Mission and Achievement[J].17 Nw.J.Int'l L.& Bus.15,24-25(1996).
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    323 IOSCO,Final Communique of the 23rd Annual Conference of the International Organization ofSecurities Commissions(Sept.18,1998) available at http://www.iosco.org/press/presscom 980918-eng.html.转引自:Samuel Wolff.Implementation of International Discloures Standards [J].22 U.Pa.J.Int'l Econ.L.91,91-92(2001);邱永红.信息披露监管的国际合作与协调 探析——以IOSCO为中心[A].赵旭东主编:《公司法评论》第6辑,人民法院出版社,中国民商法网2007—12—2[2009—5—24]http://www.civillaw.com.cn/article/default.asp?id=36268
    324 IOSCO,International Disclosure Standards for Cross-Border Offerings and Initial Listings by Foreign Issuers available at http://www.iosco.org/docs-public/1998-intnl disclosure standard s.html(last visited Feb.14,2001).转引自:Samuel Wolff.Implementation of International Discloures Standards[J].22 U.Pa.J.Int'l Econ.L.91,92(2001)
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    335 Whitener,Japan Tackles Insider Trading,INT'L FIN.L.REV.15,15(June 1988).Japanese Insider Trading:New Laws for Old,THE ECONOMIST,Oct.1,1988,at 92.转引自:Paul G.Mahoney.Securities Regulation ByEnforcement:An International Perspective[J].7 Yale J.on Reg.305.,319(1990).
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    347 David Bach.Varieties of Cooperation:Regulating Transnational Markets for Information Goods[D].University California,ProQuest Information and Learning Company,2004:42
    348 Utpal Bhattacharya,Hazem Daouk.The World Price of Insider Trading[J].Volume 57,Issue 1Journal of Finance75,77(2002)
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    350 Don Suh.Note,Situating Liberalism in Transnational Legal Space[J].12 Duke Journal of Comparative & International Law605,612(2002).
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    352 戴维·赫尔德,安东尼·麦克格鲁.全球化与反全球化[M].陈志刚译.北京:社会科学文献出版社,2004:58
    353 李国清.美国证券法域外管辖权问题研究[M].厦门大学出版社,2008:258
    354 李国清.美国证券法域外管辖权问题研究[M].厦门大学出版社,2008:266
    355 IASC Standards—Assessment Report,http://www.iosco.org/docs-public-2000/2000iasc_standards-document01.html.This development was reported on the front page of the Financial Times.Regulators Strike Deal on Global Accounting,Financial Times 1(May 18,2000).转引自 Harold S.Bloomenthal and Samuel Wolff.Ⅸ.Securities Regulation,10 Int'l Cap.Markets &Sec.Reg.§ 1:48(p1)
    356 黄世忠,李忠林,邵蓝兰.国际会计准则改革:回顾与展望[J].会计研究,2002.6:5-6
    357 FASB是美国一个负责会计准则设置的私人组织。参考:Charles Canfield.FASB v.IASC:Are the Structure and Standard Setting Process at the IASC Adequate for the Securities and Exchange Commission to Accept International Accounting Standards for Cross-Border Offerings?[J].20 NW.J.INT'L L.& BUS.125,127(1999)
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    359 David R.Herwitz & Matthew J.Barrett,Accounting for Lawyers 175-176(4th ed.2006).转引自:Lawrence A.Cunningham.The SEC's Global Accounting Vision:A Realistic Appraisal of A Quixotic Quest[J].87 N.C.L.Rev.1,9-10(2008)
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    361 Securities and Exchange Commission,Report on Promoting Global Preeminence of American Securities Markets(last modified December 12,1997)< http://www.sec.gov/-news/studies/acctgsp.htm> 转引自:Charles Canfield.FASB v.IASC:Are the Structure and Standard Setting Process at the IASC Adequate for the Securities and Exchange Commission to Accept International Accounting Standards for Cross-Border Offerings?[J].20 NW.J.INT'L L.& BUS.125,130(1999)
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    363 Hal S.Scott.International Finance:Law and Regulation[M].London:Sweet and Maxwell,p45(2004)
    364 葛家澍.国际会计准则委员会核心准则的未来——美国SEC和FASB的反应[J].会计研究,2008.1:8
    365 Office of International Affairs Outline and Bibliography,PLI Order No.184811065,1074(February,2009)
    366 因为软约束合作所带来的问题比硬约束合作要更隐蔽,并且其危害一点都不弱于硬约束合作,加上软约束合作的麻痹性更高,因此本文只针对软约束合作所带来的问题进行分析,并且主要是围绕该合作给发展中国家所带来的问题展开。
    367 俞可平.全球治理引论[A].俞可平和张胜军.全球化:全球治理[C].北京:社会科学文献出版社,2003:30-31
    368 俞可平等.全球化与国家主权[M].北京:社会科学文献出版社,2004:19
    369 “新帝国主义”是指“一种价值帝国主义,即建立在西方人普遍认可的自由民主价值观之上的帝国主义”。(参考:Cooper,Robert,2002,in http://www.observer.Uk/worldview/story/o,11581,680095,00.html.April 7.转引自:周穗明.“新帝国主义论”及其批判述评[J].国外社会科学,2004年第2期:33;周穗明.“新帝国主义论”及其批判述评[J].国外社会科学,2004年第2期:33)
    370 俞可平等.全球化与国家主权[M].北京:社会科学文献出版社,2004:19-20
    371 张才国.“新帝国主义”论的缘起及其实质[J].温州大学学报,2006年2月:74
    372 达尼埃尔·韦尔内.“后现代帝国主义”,原载于法国《世界报》 2003年4月25日,转引自《参考消息》 2003年5月8日,第3版,再转引自周穗明.“新帝国主义论”及其批判述评[J].国外社会科学,2004年第2期:34;Nye,Joseph S.The Paradox of American Power:Why the World's Only Superpower Can't Go It Alone[M].Oxford University Press.2002 转引自:周穗明.“新帝国主义论”及其批判述评[J].国外社会科学,2004年第2期:34
    373 杰克·耐特,吉恩·恩斯明格.变革社会规范中的冲突:讨价还价、意识形态与执行[A].薛晓源,陈家刚.全球化与新制度主义[C].北京:社会科学文献出版社,2004:436
    374 U.S.EPA,Best Practices for EPA's International Capacity Building Programs:Report of an EPA Task Force,at 8(November 1999).转引自:Kal Raustiala.The Architecture of International Cooperation:Transgovernmental Networks and the Future of International Law[J].43Virginia Journal of International Law1,32,51(2002)
    375 Paul G.Mahoney.Securities Regulation By Enforcement:An International Perspective[J].7Yale Journal on Regulation 305,320(1990)
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    377 Interviews with SEC officials,SEC Headquarters,in Washington,D.C.(Apr.2000) 转引自:Kal Raustiala.The Architecture of International Cooperation Transgovernmental Networks and the Future of International Law[J].43Virginia Journal of International Law Association1,32(2002)
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