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| American and Chinese officials said Friday that they had reached an agreement to allow accounting firms in China to share more information with American regulators about the finances of Chinese companies listed on U.S. stock exchanges. |
| 美中官员周五表示，他们已达成协议，使中国会计师事务所与美国监管机构分享更多在美上市的中国公司的财务信息成为可能。 |
| The agreement is a potentially big step toward resolving a conflict that had appeared likely to force some of China’s largest companies to leave American stock exchanges starting in 2024. |
| 该协议可能是朝着解决一场冲突迈出的一大步，这一冲突可能迫使一些中国大公司自2024年开始从美国退市。 |
| Wall Street leaders have been strongly opposed to removing China-based companies, which account for $1.3 trillion of market value. The exclusion of big Chinese companies like Alibaba, Baidu and Yum China from the United States, which has the world’s largest markets for attracting global investment, also would have been a significant setback for China. |
| 华尔街高层一直强烈反对将市值1.3万亿美元的中国公司剔除出去。对中国来说，像阿里巴巴、百度和百胜中国这样的中国大公司被排除在美国之外也是一个重大挫折，美国拥有吸引全球投资的世界最大市场。 |
| The long-running dispute stems from rules put in place in the United States after the 2001 Enron accounting scandal to allow regulators to scrutinize the work of the firms that sign off on the finances of publicly listed companies all over the world. While the United States and China agreed in 2013 on how to enforce the auditing oversight law, Chinese regulators never allowed U.S. authorities full access, citing national security concerns. Then in 2020, Congress passed legislation requiring that companies be removed from public trading lists if regulators could not have access to their full financial information over three years. |
| 这一长期争端源于2001年安然会计丑闻后美国出台的规定，允许监管机构对世界各地在美上市公司的财务审计情况进行审查。虽然美中在2013年就如何执行审计监督法达成了一致，但中国监管机构以国家安全为由，从未向美国当局完全开放。然后在2020年，国会通过了一项立法，如果监管机构在三年内无法获取公司的全部财务信息，将要求把该公司从公开交易名单上删除。 |
| The new agreement appears to reflect recent concerns of officials in Beijing, who are struggling to manage a sharply slowing economy as the country’s real estate market falters and consumers curtail spending in response to lockdowns and other measures taken to stop the spread of Covid-19. Those worries may have resulted in a new willingness by Chinese leaders to compromise on sharing more financial information about their companies, despite abiding concerns that China’s national security not be undermined by providing too much information to the United States. |
| 新协议似乎反映了北京官员最近的担忧，随着中国房地产市场变得不景气、消费者为应对封锁和其他阻止新冠传播的措施而削减开支，他们正在努力应对急剧放缓的经济。这些担忧可能导致中国领导人愿意在分享更多公司财务信息方面做出让步，尽管他们一直在担心，希望中国的国家安全不会因为向美国提供太多信息而受到损害。 |
| More than 200 Chinese companies are listed on American stock exchanges, and more than 30 accounting firms in China are registered with the Public Company Accounting Oversight Board in the United States, a nonprofit set up by Congress to oversee audits of companies that sell stock to the public. |
| 有200多家中国公司在美国证券交易所上市，30多家中国会计师事务所在美国上市公司会计监督委员会注册。该委员会是美国国会设立的一个非营利组织，负责监督向公众出售股票的公司的审计工作。 |
| But Beijing has barred accounting firms from sharing certain financial information with the oversight board. U.S. regulators view China’s national security rationale with skepticism, saying they are able to inspect registered firms in more than 50 other countries. As tensions between the United States and China over trade and geopolitics have risen in recent years, some Chinese companies have voluntarily removed themselves from market listings in the United States, choosing to raise capital in Hong Kong or mainland China instead. |
| 但中国政府禁止会计师事务所向该监督委员会分享某些财务信息。美国监管机构对中国的国家安全理由持怀疑态度，称他们能够检查其他50多个国家的注册公司。近年来，随着中美两国在贸易和地缘政治问题上的紧张关系加剧，一些中国公司自愿退出了在美国上市的计划，转而选择在香港或中国大陆筹资。 |
| The agreement announced on Friday followed laborious negotiations over how accounting firms would share the details of their audits with American regulators. Still, American officials remained wary about whether the agreement would resolve the two countries’ many differences over whether China has provided adequate access to audits of its companies. |
| 上周五宣布的协议是在关于会计师事务所如何与美国监管机构分享审计细节的艰难谈判之后达成的。尽管如此，美国官员仍然担心，该协议能否化解双方在中国能否提供充分审计渠道方面的诸多分歧。 |
| Erica Y. Williams, the chair of the Public Company Accounting Oversight Board, said in a statement that her organization had signed an agreement with the China Securities Regulatory Commission and China’s Ministry of Finance that would be “the first step toward opening access” to inspect and investigate public accounting firms that were registered in mainland China and Hong Kong. She said she had directed her team to prepare to begin on-the-ground inspections in Hong Kong by mid-September and finish an assessment of China’s compliance by the end of the year. |
| 美国上市公司会计监督委员会主席埃丽卡·威廉姆斯在声明中表示，该机构已与中国证监会和中国财政部签署了一项协议，这将是对中国大陆和香港注册的会计师事务所进行检查和调查的“开放准入的第一步”。她说，她已指示她的团队准备在9月中旬开始到香港开展实地检查，并在年底之前完成对中国合规情况的评估。 |
| On paper, the agreement would give U.S. officials complete access to audit work papers, audit personnel and other information, with no loopholes or exceptions, Ms. Williams said. However, she added, “now we will find out whether those promises hold up.” |
| 威廉姆斯说，理论上，该协议将使美国官员完全获得审计工作文件、审计人员和其他信息，没有漏洞和例外。不过，她补充说，“今后我们会知道这些承诺是否有效。” |
| A U.S. government official, who was not authorized to speak to reporters by name, said that inspections would begin in Hong Kong because of protocols related to the coronavirus, but that the agreement also gave the United States the ability to carry out inspections in mainland China. |
| 一名未被授权向记者透露姓名的美国政府官员表示，由于与新冠病毒有关的措施，检查将在香港开始，但该协议也赋予了美国在中国大陆进行检查的能力。 |
| Documents released Friday by the China Securities Regulatory Commission emphasized that more audit information would be shared in Hong Kong. Mainland China regained sovereignty over Hong Kong from Britain in 1997, and has greatly tightened control over the territory in the past two years after the imposition of stringent national security legislation and the detention of many democracy advocates. |
| 中国证券监督管理委员会周五发布的文件强调，更多的审计信息共享将在香港进行。1997年，中国大陆从英国手中恢复了对香港的主权，过去两年里，在实施严格的国家安全立法和拘留了许多民主倡导者之后，它大大加强了对香港的控制。 |
| Statements from the China regulatory commission were cautiously optimistic that the pact would allow Chinese companies to continue to be traded on American exchanges. |
| 中国监管委员会的声明对该协议允许中国公司继续在美国交易所进行交易持谨慎乐观态度。 |
| “We look forward to actively promoting cooperation with the U.S. regulatory authorities in a professional and pragmatic manner and working together to achieve positive results,” the commission stated. |
| “我们期待与美方监管部门以专业务实的态度积极推进合作，共同努力实现积极的成果，”证监会表示。 |
| Lynn Martin, the president of the New York Stock Exchange, called the agreement “an important development for the global economy and our U.S. capital markets, which remain pre-eminent largely because of their ability to balance investor protections and access to the world’s leading companies.” |
| 纽约证券交易所总裁林恩·马丁称，该协议“对全球经济和我们的美国资本市场来说都是一个重大进展，美国资本市场之所以保持卓越，主要是因为它们有能力在保护投资者和让投资者有机会投资全球领先公司之间达成平衡”。 |
| U.S. law requires any company whose finances remain inaccessible to American auditors to delist after three years, but many lawmakers support even tougher rules. Both chambers of Congress have separately approved provisions that would change that timeline to two years — meaning that major Chinese companies could face a trading prohibition beginning in 2023 — though that change has not been passed into law. |
| 据美国法律，美国审计机构在三年内无法获得其财务状况的公司需退市，但许多立法者支持更严格的规定。国会两院分别批准了将这一期限改为两年的条款，这意味着中国大型企业可能会从2023年开始面临交易禁令，但这一改变尚未成为法律。 |
| Companies listed in the United States must also attest that they are not owned or controlled by a foreign entity. |
| 在美国上市的公司还必须证明它们不是由外国实体拥有或控制。 |
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