全面規(gui)范內地(di)會計師事務所從事內地(di)企業境外上(shang)市(shi)審計業務

　　鑒(jian)于目前(qian)美國、加(jia)拿大等地(di)(di)(di)(di)均允(yun)許經(jing)當(dang)地(di)(di)(di)(di)監管機構(gou)(gou)注(zhu)(zhu)冊(ce)、登記的外(wai)(wai)(wai)(wai)(wai)國會(hui)計(ji)(ji)師事(shi)(shi)務(wu)(wu)所從事(shi)(shi)在(zai)(zai)其上(shang)市(shi)外(wai)(wai)(wai)(wai)(wai)國公司(si)的審計(ji)(ji)服(fu)務(wu)(wu)，《暫(zan)行(xing)規(gui)定(ding)》第(di)三條(tiao)規(gui)定(ding)，“在(zai)(zai)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)監管機構(gou)(gou)注(zhu)(zhu)冊(ce)、登記或經(jing)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)證(zheng)券(quan)交易機構(gou)(gou)認可(ke)(ke)，獲(huo)準為(wei)我國內(nei)地(di)(di)(di)(di)企業(ye)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)上(shang)市(shi)提(ti)供(gong)審計(ji)(ji)服(fu)務(wu)(wu)的內(nei)地(di)(di)(di)(di)會(hui)計(ji)(ji)師事(shi)(shi)務(wu)(wu)所，應(ying)(ying)當(dang)按照(zhao)法(fa)律法(fa)規(gui)和(he)(he)執業(ye)準則(ze)執行(xing)相(xiang)關審計(ji)(ji)業(ye)務(wu)(wu)，并(bing)(bing)承(cheng)擔(dan)相(xiang)應(ying)(ying)的審計(ji)(ji)責任”。該項規(gui)定(ding)有兩層含義：一是(shi)內(nei)地(di)(di)(di)(di)事(shi)(shi)務(wu)(wu)所從事(shi)(shi)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)上(shang)市(shi)業(ye)務(wu)(wu)應(ying)(ying)當(dang)依(yi)法(fa)依(yi)規(gui)在(zai)(zai)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)監管機構(gou)(gou)注(zhu)(zhu)冊(ce)、登記或經(jing)境(jing)(jing)外(wai)(wai)(wai)(wai)(wai)證(zheng)券(quan)交易機構(gou)(gou)認可(ke)(ke)；二是(shi)獲(huo)準執業(ye)的內(nei)地(di)(di)(di)(di)事(shi)(shi)務(wu)(wu)所應(ying)(ying)當(dang)按照(zhao)法(fa)律法(fa)規(gui)和(he)(he)執業(ye)準則(ze)執行(xing)相(xiang)關業(ye)務(wu)(wu)，并(bing)(bing)承(cheng)擔(dan)相(xiang)應(ying)(ying)責任。第(di)四條(tiao)關于H股審計(ji)(ji)的規(gui)定(ding)是(shi)將(jiang)內(nei)地(di)(di)(di)(di)與香港特區(qu)現(xian)有的合作模式(shi)(shi)以文件形式(shi)(shi)予以固(gu)化。

　　強化對(dui)跨(kua)境執行審計業務的(de)監(jian)督管理

　　為了全面掌握內地(di)(di)(di)和境(jing)外(wai)(wai)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)跨境(jing)執(zhi)(zhi)(zhi)行(xing)審(shen)計(ji)(ji)(ji)(ji)業(ye)(ye)務(wu)的(de)(de)(de)情況，《暫(zan)行(xing)規定(ding)》第(di)六(liu)條至(zhi)第(di)九條結合執(zhi)(zhi)(zhi)行(xing)多年(nian)(nian)(nian)的(de)(de)(de)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)備(bei)制度(du)(du)，進一(yi)步完善了業(ye)(ye)務(wu)報(bao)(bao)(bao)告(gao)(gao)要(yao)(yao)求，強(qiang)化了監(jian)督管理(li)措(cuo)施。具體(ti)包(bao)括：內地(di)(di)(di)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)應(ying)當按照(zhao)(zhao)年(nian)(nian)(nian)度(du)(du)報(bao)(bao)(bao)備(bei)工(gong)作要(yao)(yao)求向(xiang)省級財政(zheng)部門(men)報(bao)(bao)(bao)備(bei)上年(nian)(nian)(nian)度(du)(du)執(zhi)(zhi)(zhi)行(xing)內地(di)(di)(di)企業(ye)(ye)境(jing)外(wai)(wai)上市審(shen)計(ji)(ji)(ji)(ji)業(ye)(ye)務(wu)情況。未按照(zhao)(zhao)規定(ding)報(bao)(bao)(bao)備(bei)的(de)(de)(de)，由所(suo)在(zai)地(di)(di)(di)省級財政(zheng)部門(men)予以通(tong)報(bao)(bao)(bao)，責令(ling)限(xian)期改正并列(lie)(lie)為重點監(jian)管對象。境(jing)外(wai)(wai)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)在(zai)審(shen)計(ji)(ji)(ji)(ji)報(bao)(bao)(bao)告(gao)(gao)日后45日內應(ying)當向(xiang)中國財政(zheng)部書面報(bao)(bao)(bao)告(gao)(gao)與內地(di)(di)(di)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)開(kai)展(zhan)業(ye)(ye)務(wu)合作的(de)(de)(de)情況。未按照(zhao)(zhao)規定(ding)報(bao)(bao)(bao)告(gao)(gao)的(de)(de)(de)，由財政(zheng)部予以通(tong)報(bao)(bao)(bao)，責令(ling)限(xian)期改正并轉(zhuan)送(song)(song)其所(suo)在(zai)國家(jia)（地(di)(di)(di)區(qu)）監(jian)管機(ji)構處理(li)。內地(di)(di)(di)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)違反(fan)規定(ding)執(zhi)(zhi)(zhi)行(xing)內地(di)(di)(di)企業(ye)(ye)境(jing)外(wai)(wai)上市審(shen)計(ji)(ji)(ji)(ji)業(ye)(ye)務(wu)的(de)(de)(de)，由所(suo)在(zai)地(di)(di)(di)省級財政(zheng)部門(men)予以通(tong)報(bao)(bao)(bao)，責令(ling)暫(zan)停(ting)執(zhi)(zhi)(zhi)行(xing)相(xiang)關業(ye)(ye)務(wu)并列(lie)(lie)為重點監(jian)管對象。境(jing)外(wai)(wai)會(hui)計(ji)(ji)(ji)(ji)師事(shi)務(wu)所(suo)違反(fan)規定(ding)擅自(zi)入境(jing)執(zhi)(zhi)(zhi)行(xing)內地(di)(di)(di)企業(ye)(ye)境(jing)外(wai)(wai)上市審(shen)計(ji)(ji)(ji)(ji)業(ye)(ye)務(wu)的(de)(de)(de)，由財政(zheng)部予以通(tong)報(bao)(bao)(bao)，責令(ling)停(ting)止(zhi)執(zhi)(zhi)(zhi)行(xing)相(xiang)關業(ye)(ye)務(wu)并轉(zhuan)送(song)(song)其所(suo)在(zai)國家(jia)（地(di)(di)(di)區(qu)）監(jian)管機(ji)構處理(li)。

　　進一步強調保密要求(qiu)

　　為了保障(zhang)國(guo)家經濟信(xin)息安(an)全，保護社會公共利益(yi)，規范審計工(gong)作(zuo)檔(dang)案(an)管(guan)(guan)理(li)，《暫(zan)行規定(ding)》第十(shi)條進一步強調了中(zhong)國(guo)內地企業境(jing)外(wai)上市的保密(mi)和(he)(he)檔(dang)案(an)管(guan)(guan)理(li)要(yao)求。即，境(jing)外(wai)上市內地企業和(he)(he)受其(qi)委托執行審計業務(wu)及通過業務(wu)合作(zuo)參與(yu)審計業務(wu)的中(zhong)國(guo)內地會計師事務(wu)所(suo)應(ying)當嚴(yan)格按照中(zhong)國(guo)證券(quan)監(jian)督管(guan)(guan)理(li)委員會、國(guo)家保密(mi)局和(he)(he)國(guo)家檔(dang)案(an)局發布的《關(guan)于加強在境(jing)外(wai)發行證券(quan)與(yu)上市相關(guan)保密(mi)和(he)(he)檔(dang)案(an)管(guan)(guan)理(li)工(gong)作(zuo)的規定(ding)》做好保密(mi)和(he)(he)檔(dang)案(an)管(guan)(guan)理(li)工(gong)作(zuo)。