Showing posts with label PCAOB. Show all posts
Showing posts with label PCAOB. Show all posts

05 July 2026

伟大的美利坚大实验:自然科学与现代文明操作系统的双重胜利

两百五十年前,当大西洋西岸的建国先贤们在费城签下名字时,他们深知自己不仅是在建立一个新国家,更是在代表全人类进行一场前所未有的制度博弈。这场博弈在历史的长河中沉淀下来,被学者们称为“美利坚大实验”(The Great American Experiment)。

今天,当我们回望美国两百五十年的风雨历程,会发现它不仅是一个技术与科学的孵化器,更是一个将思想、哲学和法律化为实体机器的“超级实验室”。

一、 从英格兰到新大陆:普通法、独立宣言与上帝的荣光

美国的法治基石并非凭空捏造,它深深扎根于历史悠久的英格兰普通法(Common Law)体系。然而,是美国将这套原本带有封建残余的经验律法,在北美荒野的平民土壤中发扬大。普通法所蕴含的“遵循先例”与“程序正义”,在北美转化为对个人自由和私有产权的绝对护航。

当这种法律传统与《独立宣言》相遇,便激发出照亮世界的力量:

“人人生而平等,造物者赋予他们若干不可剥夺的权利,其中包括生命权、自由权和追求幸福的权利。”

这不仅仅是政治口号,更是将政治哲学提升至信仰高度的宣示。美国以其实例向世界展示,平民共和制绝非乌托邦。通过将造物主的超然秩序引入世俗法律,美国让“天赋人权”的观念穿透了君主专制的迷雾,使得上帝的荣光通过《独立宣言》的精神,生生不息地照亮了现代整个世界。

二、 双重实验场的交响:社会科学如何为自然科学实验输血、护航?

人们往往容易被巨响和奇迹所震撼,形成一种偏见,认为美国只是自然科学的先发实验国。事实上,美国在人类历史上的真正伟大之处,在于它实验了一套以社会科学制度为底层操作系统,源源不断为自然科学实验提供燃料、排毒并提供防线的闭环机制。

在美国,自然科学的实验不论是在民间企业还是在国家层面,都拒绝“党和国家说了算”的盲目决策,而是遵循着严密的法治与信用逻辑。

【 自由宪政体制 】── 保护产权与权力制衡
       │
       ├────────────────────────────────────────┐
       ▼                                        ▼
【 市场层面:CPA审计 】                  【 国家层面:三权分立 】
 强制信息披露 ── 制造信任                国会预算审计 ── 防范贪腐虚报
       │                                        │
       ▼                                        ▼
【 繁荣的资本市场 】                     【 独立的司法体系 】
 股民自愿用脚投票 ── 聚集海量资金         法院不听命于国防部 ── 严惩泄密
       │                                        │
       └───────────────────┬────────────────────┘
                           ▼
               【 真实的自然科学实验场 】
                企业实验室 & 五角大楼核工程
                           │
                           ▼
               【 轰鸣的硬核科技成果 】

1. 市场层面的自由输血:CPA独立审计与资本市场的共谋

现代意义上的社会审计(CPA)制度在美国的完美制度化,打破了财务黑箱。强制性的独立第三方审计和公认会计原则(GAAP),将资本市场从尔虞诈骗的赌博场变成了基于信任的理性投资场。

正是在这套自由宪政与CPA审计保障的系统下,资本市场对企业和高校实验室的自然科学实验展现出了惊人的自发输血能力。一个科学理论要从黑板走向应用,需要经历无数次失败的实验。正是因为有了CPA独立审计构筑的金融信任,自由资本市场才敢把海量的资金投向高风险的自然科学实验。 这里的研发选择、科技走向,绝不是靠任何官僚机构拍脑袋决定,而是由无数科学家与用脚投票的民间资本在市场上自发博弈的结果。

2. 国家层面的严厉排毒:三权分立防止国防部的贪墨与虚报

如果说民间科研靠CPA,那么像原子弹(曼哈顿计划)这种由美国国防部主导的、国家级高度绝密的军事科学实验,则必须接受三权分立的系统级保护。

很多人误以为,军事机密意味着绝对的权力。但在美国宪政体制下,国防部想要动用一分钱,都必须通过国会(立法权)的严格预算和拨款审查。

如果没有三权分立的制衡,国家科学实验会发生什么?

手握重兵和机密的国防部完全可以变成一个无法无天的分赃集团。他们可以借“国家机密”之名,大肆贪墨掉天文数字的科研资金;他们更可以走上极权国家的老路——靠虚报无法核实的科学成就(例如虚构某种秘密武器的研发进度)来向最高层源源不断地骗取拨款。

正是因为有国会调查委员会在背后死死盯着,五角大楼的军官们才不得不把每一美元都砸进真正的物理实验室里。曼哈顿计划之所以能催生出真实的原子弹轰鸣,验证硬核科技的最高边界,恰恰是因为社会科学的三权分立制度,从根源上杜绝了科学实验沦为权力分赃和谎言温床的可能。

3. 安全层面的最终法网:司法独立对国家机密的绝对护航

不仅如此,三权分立更成为了保护这些硬核科技不被窃取和私下倒卖的最终法网。

在美国,任何私自泄漏原子弹技术的科学家或官员,都必将受到法律的严厉审判。这绝非靠特务政治的秘密处决,而是因为联邦法院与国防部、行政首脑绝不受同一个人控制

这种“法院和国防部互不隶属”的架构,确保了制衡的有效性:没有任何权贵能够靠政治庇护来掩盖背叛国家的罪行,国防部也无法强行给一个正直的科学家扣上莫须有的罪名。军方想要定罪任何泄密者,必须向独立的法官和陪审团出示铁证如山的程序正义。这种“非一人控制”的制度硬约束,才让美国的国家机密在自由的土壤里,获得了最坚固的法律防线。

三、 联邦制:不仅防御外敌,更免疫意识形态的侵略

在这些制度实验中,最精妙、最具原创性的当属联邦制(Federalism)。在先贤的规划中,联邦制是一种“防御的力量”——对外,它联合各州抵御强权;对内,它完美平衡了中央集权与地方分权。

但历史演进到今天,人们赫然发现,联邦制还承担了另一项极其隐秘而伟大的功能:作为一种天然的免疫系统,彻底防御了共产主义、激进社会主义以及平分财产狂热对这个国家的侵蚀。

由于美国独特的联邦架构,使得全国从未成为一个可以被某种激进主义一键格式化的单一整体。近年来,诸如纽约、旧金山等激进进步主义大城市推行高税收、重福利、宽容治安的“新实验”,导致高净值富人和华尔街金融机构纷纷用脚投票,大举逃离并迁往德州、佛州等保护产权、法律严明的南方红州。这种各州之间的“自由竞争”和“无成本套利”,直接抽干了左翼激进实验的财政血液,逼迫其在破产前向常识低头。

这种无成本的内部逃离,直接证明了任何试图消灭私有产权的理论在美国的局部实验注定夭折。

正如美国建国先贤詹姆斯·麦迪逊(James Madison)在250年前的《联邦党人文集第十篇》中,流传千古的隐秘预言:

“某种宗教狂热,或者要求平分财产的恶潮,以及任何其他不正当或邪恶的目的,虽然可能传播并感染联邦的某一个特定成员(指某一个州);但是,它将很难扩散到整个联邦的其他成员中去。”

结语

两百五十年的美利坚大实验,是一场科学与制度的交响乐。它告诉世界:物质财富的繁荣和硬核科技的爆发,只是结出的果实;而根植于普通法、独立宣言精神的操作系统——三权分立的骨架、CPA制度的信用、以及联邦制的免疫防火墙——才是那棵保障人类自由与繁荣的参天大树。

长期以来,互联网上充斥着一种极为幼稚且犬儒的论调,宣称“政治不能当饭吃”、“制度创新离普通老百姓太远”。这种评论是绝对荒谬且致命的。

对于生活在大国地理环境下的平民百姓而言,英格兰普通法、三权分立、现代CPA审计以及联邦制,从来不是高高在上的精英政治游戏,而是每个人活下去的必然刚需:

  • 没有英格兰普通法对私有产权的绝对护航,你的房子、土地随时可能被权贵一纸政令强征,你连“端起饭碗”的资格都没有;

  • 没有现代CPA审计制度的铁面无私,华尔街的资本大鳄可以随意用假账和财务黑箱洗劫市场,普通人一辈子的养老钱和血汗钱瞬间就会在金融骗局中一夜蒸发;

  • 没有三权分立的相互扯皮与内耗,庞大的国家机器就会变成一头全能的“利维坦”,国防部的枪杆子和官僚的行政权将毫无约束,当最高决策者犯错时,代价直接就是普通家庭的生死存亡;

  • 没有联邦制划出的50个制度防火墙,当某一种意识形态狂热或高税收重福利的恶潮席卷你所在的城市时,你将上天无路、下地无门——是联邦制给予了你“用脚投票”跨州逃生的最后通道。

尤其是在一个容易孕育巨型大国的广袤地理位置上,这四大制度就是保护弱小个体免受庞然大物无情碾压的“四大金刚”。政治制度不仅能当饭吃,它恰恰决定了你这碗饭里装的是尊严还是恐惧,决定了你辛勤劳作的财富能不能留给子孙,决定了你在面对一个无比冰冷的国家机器时,还能不能像一个真正的主人一样自由呼吸。盲目崇拜硬核科技而鄙视制度文明,无异于买了一辆拥有核动力的跑车,却拒绝安装方向盘与刹车片,其结局注定是系统性的毁灭。

#Democracy #Christ #Peace #Freedom #Liberty #Humanrights #人权 #法治 #宪政 #独立审计 #司法独立 #独立自治

09 December 2021

China recognizes Taiwan as an independent country in essence and it's non sense for Chinese unifying Taiwan



China bans Taiwan websites ending with .tw. I have tried to visit Taiwan websites from China. China bans free exchange of Chinese Yuan with Taiwan dollars. China regards those living or companies in Taiwan as non-residents for tax purposes. China uses different characters from Taiwanese in spite of some Taiwanese words being used for writing checks or bills of exchange. China blocks US PCAOB's access of audit documentation related to US listed companies with operation in China. Taiwan doesn't block US PCAOB's access of audit documentation related to US listed companies with operation in China, Hong Kong and Taiwan. 

Listed companies on Chinese stock exchange doesn't adopt International Financial Reporting Standards (IFRS). Listed companies on Taipei Exchange adopt IFRS (translated from English after alternatives reduction). In the Chinese Accounting Standards for Business Enterprises, said by China in convergent with IFRS, China intentionally didn't define enterprises under common control of state as not related parties and classified land use rights as intangibles rather right of use assets under the cirumstances that there are tremendous land use rights transactions for free or low cost and subsidies between state and state-owned entities and there are tremendous loan, mergers and acquisitions and underwriting transactions among state-owned entities. State owned financial institutions in China never disclosed themselves as related parties to the issuers when they underwrote or sold securities of other state-owned enterprises.

 China violates Constitution of Republic of China effective since 1947.

Taiwan follows Constitution of Taiwan effective since 1947 followed by modification made afterwards.

China recognizes Taiwan as an independent country in essence. 

Chinese military operation against Taiwan is aggression.

Considering that China neglected UN resolution on ceasing aggression in Korea in 1951, it's necessary for the International Community to take preemptive action against China to stop aggression or hold Chinese accountable to aggression in Korea for violating UN Resolution immediately.



9 December 2021 Covid19 is related to military bioweapon program of China; Genocide was Held to Be True by UK Tribunal and condemned by US Congress and Cash Flow to China was Cut off

 

(Picture source: Daily Mail)

Daily Signal: EXCLUSIVE: Chinese Virologist Says Communist Regime Targeted Her for Exposing COVID-19 Origin

BARRON: UYGHUR TRIBUNAL concluded that, despite the absence of large-scale mass killing, the People’s Republic of China has committed genocide on the ground of Article 2d of the UN General Convention

US Congress: Condemning the ongoing genocide and crimes against humanity being committed against Uyghurs and members of other religious and ethnic minority groups by the People's Republic of China.

BBC: China's detention camps: Held in chains for using WhatsApp

Financial Times: US to blacklist Chinese AI company SenseTime over Xinjiang ahead of IPO

Financial Times: Bitcoin mining nears record pace as industry shrugs off China clampdown

Financial Times: ‘Essentially dead’: China closes off foreign investors’ route into tech deals 

Le Canard républicain: Japan Health Ministry issues warning of potential heart problems from the Moderna and Pfizer vaccines.

Washington Times: Pentagon gets new reporting tasks for China. China linked to Facebook disinformation, Biden official acknowledges Taiwan


25 April 2021

The original cause of global disparity

 The problem may lie in China which is a communist state and disregards basic human rights. China is admitted to WTO in 2001 and runs economy on the model of 996 as mentioned here by a Shanghainese to suppress Chinese wages income and exportation price in the overseas markets destroying foreign private businesses by which China exported the disparity and corruption of the de facto communist system to other countries.

Previously China robbed Chinese peasants with heavy agriculture tax without any personal allowance, an also very unfair economy system. As a result, great famine and Tiananmen Square democracy protest occurred respectively in late 1950s and 1989.
The generations of parents don't have to face the expansion of China communist plague via WTO.
Do you have the impression about why 2008 financial crises happened? Not just because of accounting fraud. Basic reason is that after China entry into WTO in 2001 exploited Americans' wages aren't able to afford too expensive property prices. It's a coincidence that in 2001 Enron accounting scandal occurred.
But corrupted politicians are reluctant to reform WTO. Trump's isolating WTO didn't solve problem. What works is to hold Chinese Communist party accountable to damage it made and promises it failed to keep. For example, let CCP pay overtime health damage to each Chinese worker for more than 1 million dollars or pay personal famine death damage to each farmer victim's family for more than 50 million dollars.


Tax on dividend income should be reduced further while tax on capital gains should rise to 45% or more. Dividend is paid after many other taxes are paid from profit before tax. Less tax on dividend income could encourage shareholders and leave more resources to shareholders enforce corporate governance, scrutinize directors and management and analyse financial statements and audit report thereof. American shareholders, now mainly interested in speculation, don't care China companies' financial statements' integrity problem due to US PCAOB inspection on audit papers being blocked and are being cheated by Chinese companies listed in US vulnerable to accounting fraud shock. 

On the other hand, abnormal low tax rate on capital gains encouraged excessive share buyback leading to negative net assets of many American companies, and speculation, inflating share prices  financed by bank borrowings, distorting valuation system, increasing wealth disparity and increasing bank risk as evidenced in the case of Credit Suisse. China Minsheng Bank may be the next case. Those with more assets and closer to bank credit are more easy to manipulate share price to make themselves wealthier. This is what is happening in China, Hong Kong, USA and UK.

I don't think international capital market has learnt enough lessons from Enron scandal and Lehman Brothers scandal if  unfair heavy burdens are just left to accountants and auditors without much economic means but much accounting knowledge, without hiking capital gains tax on share speculation.

Any investment with HSBC should be considered as terrorist financing or at least violating ESG investment criteria as HSBC financed communist terrorism in Hong Kong and China.
Any investment with HSBC will accelerate global warming as HSBC financed properties and infrastructure construction in China.
The number of HSBC wasn't scrutinised independently by any auditor. Any reporting about such number without emphasizing the number being unaudited is irresponsible and misleading.
Besides, the reporters to this article didn't have basic accounting knowledge that under current IFRS HSBC's income is divided into profit or loss and other comprehensive income so they failed to report that there was 2.8 billion decrease in other reserves on page four of the document https://www.hsbc.com/-/files/hsbc/investors/hsbc-results/2021/1q/pdf/hsbc-holdings-plc/210427-1q-2021-data-pack.pdf. Other comprehensive income was reported under the heading other reserves rather than retained earnings. Because Hong Kong HSBC's auditors'  working papers can't be inspected by US Public Company Accounting Oversight Board, HSBC is more likely to misclassify  financial instruments to misclassify loss into OCI and positive OCI into profit.
This article is overall a propaganda of Chinese Communist party following Financial Times rendering advertisement service to China Construction Bank on the front page.

The problem doesn't lie in Big Four accounting firms. I'm Chinese and also a certified auditor with audit quality assurance experience in China but not associated any member of Big Four. China auditors also want to realize audit integrity, evidenced by tremendous audit quality assurance work carried out by many individual China CPAs,  but the Chinese Communist party(CCP) tyranny system disallows. Foreign listings with false accounts increase foreign reserves of CCP as CCP adopted a foreign currency exchange system with heavy administration or dirty foreign exchange system to enrich associates of CCP. A Chinese saying "When you care about the interest or dividend, the bad investee is only interested in your principals " (in Chinese “你盯着别人利息别人盯着你的本金”)depicts exactly what mistakes both foreign investors and Chinese investors have been committing.

To solve problems of audit paper access, what works is to prosecute CCP and enforce laws directly on CCP Chair Jinping Xi. CCP regime is an illegal regime and not a country  so it's legal to prosecute CCP central committee and its associates. According to case law of UK Supreme Court, foreign laws such as those made by illgal CCP regime should be considered as a fact not as law. It's lawful to prosecute Chinese Communist party in Taipei, where The Constitute of Republic of China is effective, US or UK.

I have carried out a forensic audit in China in which case accounting documents of suspect were obtained with CCP's commerce police's "friendly" interview with the suspect. The same can be done to CCP to obtain audit working papers. 

China is a single-currency zone with many provinces that never allows data reflect what it purports to represent. The growth of China is untrustworthy because I am auditor with first line experience with Chinese economy but the author doesn't know how and why China always tells lies just as it told the lie that there was no human-to-human transmission on the early stage of Chinese Communist party virus outbreak. Foreign authors and reporters are also unaware of the internal control deficiencies and corporate governance issues of China government and vaccine makers so they always lack scepticism and critical thinking regard data of China. One representative corporate governance issue of China government is that China government controlled by CCP is not elected democratically,  disallows free speech, audit independence and spends tax collected illegally without taxpayers' representatives' approval.
If author didn't challenge data integrity of CCP, the journalism ethics have to be challenged.

China's Belt and Road leads to global carbon emissions, reduced forests worldwide, environment pollution and corruption. China built military bases and other wasteful infrastructures globally to threaten global security, emit CO2 and ruin reefs and woods. Reefs and woods turn CO2 into O2.
Therefore, suggest Financial Times and all the other media to cease advertisement services for China's financial institutions and any heavy carbon emission supply chain related enterprises of China. Delist all the financial instruments they issued in the west to cheat money no matter publicly traded or over the counter. China just made tremendous promises subsequently voided by its own actions. We have to take means at our disposal to let China follow international rules and fulfill promises.


This is right. Otherwise, even if many Chinese and Hong Kongers flee China and Hong Kong to UK, they still can't avoid being harmed by Chinese Communist party. I have lived in a suburb for a long time in Guangzhou with cameras around all the corners from home gates through routes to McDonald's for breakfast or Walmart , then on public buses/métro stations  to gates of office buildings. Even if you just want to repair substandard ThinkPad computer in the Lenovo shop bought at http://amazon.com I thought made in USA but shipped unexpectedly from China factory, the guard of building requires registering with ID card number and phone number without privacy protection agreement. I don't know how many surveillance stuff have been installed in the ThinkPad. What I know is that everything made in China is taxed heavily and illegally so it's substandard. For example, property tax on office leasing @12%, VAT @6%, while the leased office had been levied deed tax twice @3-5% respectively in buying land and property selling, land appreciation tax 30%-60% (https://www.pwccn.com/en/services/tax/accounting-and-payroll/overview-of-prc-taxation-system.html#:~:text=Land%20appreciation%20tax%20%2D%20a%20tax,the%20%22total%20deductible%20amount%22.), all of which aren't agreed by elected representatives of Chinese through transparent democratic voting process.
Chinese Communist party, itself an international terrorist organisation or transnational organized crime organization, treats every Chinese citizen as suspect and scans all the stuff and inspects ID card wherever to go. 

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