U.S. and Chinese officials will restart talks next week on a potential deal to allow U.S. examiners to inspect auditing firms based in China amid heightened concern about Chinese 'reverse merger' companies using backdoor methods to tap the U.S. capital markets.

　　在通過“反向收購”借殼進(jìn)入美國資本市場的中國公司引發(fā)強(qiáng)烈擔(dān)憂之際，美國和中國將于下周重啟談判，討論是否允許美方調(diào)查人員調(diào)查中國的審計(jì)公司。

　　A delegation of staff from the Securities and Exchange Commission and the Public Company Accounting Oversight Board, which oversees audit firms, will meet in Beijing next week with senior leadership of the China's Finance Ministry and the China Securities Regulatory Commission, the PCAOB said in a statement Wednesday.

　　負(fù)責(zé)監(jiān)督審計(jì)公司的美國公眾公司會(huì)計(jì)監(jiān)督委員會(huì)(Public Company Accounting Oversight Board，簡稱PCAOB)周三發(fā)表聲明說，美國證券交易委員會(huì)(Securities and Exchange Commission，簡稱SEC)和PCAOB派出的人員將于下周在北京同中國財(cái)政部和中國證券監(jiān)督管理委員會(huì)的高層會(huì)談。

　　SEC staff will also meet separately with Chinese securities regulators to discuss cooperation on enforcement efforts, agency spokesman John Nester said.

　　SEC發(fā)言人內(nèi)斯持(John Nester)說，SEC工作人員還將另行會(huì)晤中國證券監(jiān)管層商討執(zhí)法合作。

　　Regulators have stepped up scrutiny of so-called reverse-merger companies after investor losses at some Chinese firms that used shell companies to list their shares on U.S. exchanges. Last month, the SEC issued a rare warning to investors about the quality of such companies' financial reporting and SEC Chairman Mary Schapiro later said the agency was looking at ways to address concerns about reverse mergers.

　　在一些通過殼公司在美國交易所上市的中國公司讓投資者蒙受損失之后，美國監(jiān)管機(jī)構(gòu)加強(qiáng)了對所謂反向收購公司的關(guān)注。上個(gè)月，SEC就這類公司的財(cái)務(wù)報(bào)表質(zhì)量問題對投資者發(fā)出少有的警示。后來SEC主席夏皮羅(Mary Schapiro)又說，SEC正在想辦法應(yīng)對投資者對反向收購的擔(dān)心。

　　All companies whose stock trades on U.S. exchanges must use an audit firm that is registered with the PCAOB, whether the auditor is located in the U.S. or overseas. Roughly 900 non-U.S. audit firms are registered with the PCAOB, including 110 firms based in China and Hong Kong, according to the oversight body.

　　凡有股票在美國交易所交易的公司，就必須使用在PCAOB登記注冊的審計(jì)公司，無論這家審計(jì)公司是位于美國還是其他國家。據(jù)PCAOB數(shù)據(jù)，大約有900家非美國審計(jì)公司已在該機(jī)構(gòu)注冊，其中110家位于中國內(nèi)地和香港。

　　Talks to allow the PCAOB to inspect Chinese auditors began back in 2007, but Chinese regulators raised sovereignty concerns to block the inspections, the PCAOB said.

　　PCAOB說，關(guān)于是否允許PCAOB調(diào)查中國審計(jì)機(jī)構(gòu)的談判始于2007年，但中國監(jiān)管機(jī)構(gòu)以主權(quán)方面的考慮為由阻止調(diào)查。

　　Since January 2007, there have been 600 backdoor registrations, with more than 150 from in and around China, according to SEC officials.

　　SEC官員說，自2007年1月份以來，已有600家公司登記借殼上市，其中150多家來自中國和周邊地區(qū)。

　　The purpose of the meeting is "to move toward a bilateral agreement providing for joint inspections of China-based audit firms registered with the PCAOB," said PCAOB member Lewis H. Ferguson, who will participate in the talks.

　　PCAOB委員弗格森(Lewis H. Ferguson)將參與本次會(huì)談。他說，會(huì)談的目的是努力達(dá)成雙邊協(xié)議，為聯(lián)合調(diào)查在PCAOB登記的中國審計(jì)公司做好準(zhǔn)備。

　　"I believe we share a common objective with Chinese regulators to protect investors and safeguard audit quality through mutual cooperation," PCAOB Chairman James R. Doty said.

　　PCAOB主席多蒂(James R. Doty)說，我相信，我們和中國監(jiān)管機(jī)構(gòu)都有一個(gè)共同的目標(biāo)，即通過相互合作保護(hù)投資者、保障審計(jì)質(zhì)量。

　　The meetings will be held next Monday and Tuesday, PCAOB spokeswoman Colleen Brennan said.

　　PCAOB發(fā)言人布倫南(Colleen Brennan)說，會(huì)談將在下周一和周二展開。