美中在企業審計上的扞格也許會列入稍後談判設法找出折衷點的項目裡.
"The audit standoff has long been a contentious point in cross-border relations between the two countries. For more than a decade, the PCAOB, which functions essentially as the auditor of auditors, has struggled to inspect China-based audit firms, as well as the mainland Chinese affiliates of the Big Four accounting firms."
"U.S. and Chinese officials tried to revive talks afterward, but they couldn’t agree on key issues. One sticking point was China’s restricting of information that U.S. regulators considered essential. In 2017, when the PCAOB attempted to inspect an audit of a China-based company, the Chinese didn’t produce the working papers the U.S. demanded and redacted others, according to an oversight board letter to government officials."
喔喔! 這下滬股跟港股的反應會很有趣啦!
[ On Wednesday, the PCAOB issued inspection reports showing that KPMG had an audit deficiency rate of 100%, meaning all four of the audits reviewed contained deficiencies. PwC had an audit deficiency rate of 75%, meaning three of the four audits had issues. The PCAOB identified an “unacceptable” level of deficiencies, Ms. Williams said. ]
現在外商外資一有什麼風吹草動就往政府動手想，久了就算是技術問題也會變成是政治影響的鍋:
"The Skype connection issue comes as Beijing doubles down on restricting information channels linked to the outside world. In recent months, Chinese authorities have curtailed or outright blocked foreign access to a number of corporate-registration services, official documents and academic journals in China. Beijing has also expanded China’s anti-espionage law designed to fight perceived foreign threats."
外商迅速大幅裁員:
"許多公司現在已經意識到需就這個全球第二大經濟體進行徹底反思，因為商業環境已然顯著惡化，而且在中國賺取超額利潤的最佳機會已不復存在。
波士頓大學（Boston University）金融學教授威廉斯（Mark Williams）說：「這種不斷變化的布局使得在中國開展業務的成本上升、回報則大大降低。這些全球性銀行曝露在很高的政治行動風險之中，相關行動可能給它們的特許經營權和股東造成實質性財務傷害。」
高管們表示，許多銀行正在全球各地裁員，但在中國的裁員規模是多年來最大的，而且在許多情況下力道比世界其他地區相對更強。"
從目前政策走向看, 中國政府顯然選擇政權穩定優先於經濟穩定:
"Many economists expect foreign direct investment in China, which plummeted in the past year amid falling profits and the country’s economic slowdown, to keep dropping.
The MSCI China Index, a measure of global investors’ interest in Chinese equities, has dropped 20% from a high at the beginning of this year. "
https://www.wsj.com/articles/china-crackdown-foreign-companies-chen-yixin-9b403893
外籍人士也撤退：
［根據 2021 年公布的最新人口普查，該市 2020 年有 164,000 名外國居民，但越來越多的外籍人尋求離開上海。 “封城後，約有 25% 居住在上海的德國人離開了這座城市，而在其政府登記的法國人和意大利人的數量下降了 20%”。］
半年後PCAOB對四大會計師事務所與中國企業開出真正的審計第一槍:
[ “The PCAOB is demonstrating that we will take action to protect investors in U.S. markets and impose tough sanctions against anyone who violates PCAOB rules and standards no matter where they are located.”
The PCAOB also fined Shandong Haoxin Certified Public Accountants, another firm based in mainland China, $750,000 and four of its audit personnel a combined $190,000, saying they issued a false audit report and improperly adopted the work of another firm as their own.
The case marks the first time the PCAOB has been able to bring an enforcement settlement against a mainland China-based firm over audit deficiencies. ]
升斗小民思維果然跟不上好大一盤棋的眼光: 會計四大那是維尼帝瞄準下次打擊產業用的靶?
"郭榮鏗日前成立跨國智庫「中國戰略風險研究所」（China Strategic Risks Institute），並針對中國相關供應鍊和商業風險提出分析報告。他說，北京早在2021年中旬就升高對機密和敏感訊息「出海」的重視，滴滴出行一在美國上市就被中國整改，就是擔心道路數據等機密和敏感訊息流入美國政府或監管單位手中。
他預測，中國對涉密和敏感訊息的行業整改，不會僅止於諮詢業，未來恐鎖定並嚴打在中國經營的德勤（Deloitte）、普華永道（PwC）、安永（Ernest & Young）和畢馬威（KPMG），以及境內的跨國法律事務所，它們的壓力會越來越大，最後將由中方能嚴格控制的業者取代。特別是中國方面認為，法律服務領域涉及國家安全。"
https://www.cna.com.tw/news/acn/202305160376.aspx