证监会：就美总统金融市场工作组报告答记者问

（本文中英文均来自证监会官网，相关权利归证监会所有）

http://www.csrc.gov.cn/pub/newsite/zjhxwfb/xwdd/202008/t20200808_381339.html

证监会有关部门负责人就美国总统金融市场工作组发布《关于保护美国投资者防范中国公司重大风险的报告》事宜答记者问

　　问：近期美国财政部在其官网发布总统金融市场工作组《关于保护美国投资者防范中国公司重大风险的报告》，针对包括中国在内的美国公众公司会计监督委员会（PCAOB）无法实施检查的辖区，建议对来自这些辖区的公司提高上市门槛，加强信息披露要求，强化投资风险提示，并要求已在美上市公司最迟于2022年1月1日前满足PCAOB开展检查的相关要求。证监会对此有何评论？

　　答：我们注意到了美方相关报告。我们始终认为在资本市场高度全球化的今天，加强上市公司信息披露监管，提升审计师专业操守和执业质量，是保护投资者合法权益的重要手段，也是全球证券监管机构的共同责任，必须通过加强跨境监管合作加以落实。因此，从双方这些共同利益出发，开诚布公地开展对话与合作，才是解决问题的正道。

　　事实上，双方一直保持着沟通和互动。自2019年以来，中方监管部门多次就会计师事务所联合检查方案与美国证监会（SEC）和美国公众公司会计监督委员会（PCAOB）进行沟通，展示了充分的合作诚意。最近2020年8月4日，中方监管部门根据美方的最新需求和想法向PCAOB发送了更新的方案建议。我们认为，通过对话解决共同关心的问题是实现双方共赢的唯一途径，只有这样，才能为全球资本市场健康有序运行创造良好的环境。

　　应当说明，中方从未禁止或阻止相关会计师事务所向境外监管机构提供审计工作底稿。正如美方报告中提及的，中国证券监管机构迄今已向美国证券监管机构提供了多家在美上市中国公司的审计工作底稿。我们认为，中国法律法规要求的实质是，审计工作底稿等信息交换应通过监管合作渠道进行，这是符合国际惯例的通行做法。

http://www.csrc.gov.cn/pub/csrc_en/newsfacts/release/202008/t20200808_381340.html

Officials from Relevant Departments of the CSRC Answered Reporter Questions regarding the “Report on Protecting United States Investors from Significant Risks from Chinese Companies” by the U.S. President’s Working Group on Financial Markets

Question: The U.S. Department of the Treasury recently released a “Report on Protecting United States Investors from Significant Risks from Chinese Companies” (PWG report) prepared by the U.S. President’s Working Group on Financial Markets. For jurisdictions including China where the U.S. Public Company Accounting Oversight Board (PCAOB) has insufficient access to work papers and practices of relevant auditors for U.S. listed companies, the report suggests that the listing standards for companies from these jurisdictions be raised, and various disclosure requirements be imposed. The report also requires currently listed companies in the U.S. satisfying PCAOB’s inspection rules by January 1, 2022. Does the CSRC have any comment on this?

CSRC officials: We’ve noticed the PWG report. It is our long-standing belief that, strengthening supervision over information disclosure of listed companies and improving the professional ethics and practice quality of auditors are extremely important to protect lawful rights and interests of investors. This is a shared responsibility of securities regulators around the globe, which can only be discharged via effective cross-border cooperation in today’s highly globalized capital markets. To address these common interests, an open and cooperative approach is the right choice for both Chinese and the U.S. regulators to resolve the remaining issues in audit supervision cooperation.

As a matter of fact, both sides have always maintained good communications and interactions. Since 2019, the Chinese regulatory authorities have been actively communicating with the US Securities and Exchange Commission (SEC) and the PCAOB, proposing on many occasions protocols for joint inspections over accounting firms, showing full sincerity of cooperation. Not long ago on August 4, 2020, the Chinese regulatory authorities sent another updated proposal to the PCAOB addressing the most recent concerns raised by the US side. We believe the only way to resolve the issues of common concerns and achieve win-win results is to have open and candid dialogue, and only by doing so can regulators together create a sound environment for the healthy and orderly functioning of the global capital market.

It should be noted that the Chinese side has never prohibited or prevented relevant accounting firms from providing audit working papers to overseas regulators. As mentioned in the PWG report, China's securities regulators have so far provided U.S. securities regulators with audit working papers of a number of Chinese companies listed in the U.S. market. We believe the essence of relevant Chinese laws and regulations is that the exchange of information such as audit working papers should be conducted through regulatory cooperation channels, which is consistent with international norms and common practice.