12月30日，江苏吴中因重大违法进入摘牌倒计时。近年来，青岛中程、信威集团等企业，均因境外业务 违规遭监管处罚，部分已被强制退市。相关案例暴露出的虚构跨境交易、资金体外循环等舞弊手法，亟 待引起各方关注。 随着上市公司境外收入占比走高，跨境经营已成为企业发展的重要方向。据证券时报记者统计，2024年 超过一半的上市公司（非金融类，下同）涉及跨境业务，境外收入占比超过30%的上市公司超过1100 家。跨境业务兼具复杂性与地域特殊性，极易滋生财务舞弊行为。 作为资本市场守门人的审计行业，一边面对着日益复杂的审计任务，另一边却深陷低价竞争困境，审计 收费与审计难度不匹配的矛盾突出。时值2025年年报审计全面铺开之际，如何破解困局、应对境外舞弊 隐患，成为重大现实挑战。 跨境舞弊行为 不易被察觉 近年来，我国对外经济合作全面深化，海外业务成为很多企业拓展全球市场、实现战略布局的重点所 在。 据证券时报记者统计，2024年A股上市公司境外业务收入总计10.52万亿元，占到了总营收的17%；与 2020年相比，2024年上市公司境外收入总规模增长了61%。进一步数据显示，2024年总营收超10亿元且 境外收入占比超过30 ...

Group 1 - Price transmission and circulation are crucial for the efficiency of the national unified market, with 97.5% of commodity and service prices determined by the market [2][3] - Recent years have seen a rare phenomenon of continuously low prices in China, with the CPI index hovering around 1% since March 2023, negatively impacting economic growth and consumer vitality [2][3] - The central government has emphasized the need for a "reasonable recovery of prices" to counteract low price expectations [2] Group 2 - The traditional price formation mechanism struggles to explain the current low price phenomenon, as factors like monetary supply and commodity prices have limited explanatory power [3] - The digital economy and service sector have increasingly influenced price formation, complicating the price transmission mechanism [3][4] - The complexity of price transmission is exacerbated by the interdependence of enterprises within supply chains and the rise of digital sales channels [3][4] Group 3 - Current price transmission and circulation face three major bottlenecks: the inability to reflect innovation costs in the price system, incomplete marketization of social services and public utilities, and price competition leading to price internalization [5][6][9] - The digital economy has significantly reduced costs across various sectors, but the costs of innovative factors are not effectively reflected in the existing price system [6][8] - The social services sector, including education and healthcare, has not fully transitioned to a market-based pricing mechanism, impacting overall price levels [9][10] Group 4 - The rise of online sales has led to a competitive environment characterized by absolute low prices, resulting in price internalization and instances of selling below cost [11][12] - The pricing system for online sales is chaotic, complicating traditional price supervision and management [12][21] - The government aims to regulate online sales and prevent excessive price internalization through various measures [19][20] Group 5 - To address low price expectations, targeted reforms are needed to streamline price transmission mechanisms and enhance price supervision [13][14] - The development of the digital economy should prioritize quality improvement and efficiency, guiding industries towards high-quality supply and demand [14][15] - Accelerating the marketization of pricing mechanisms for social services and public utilities is essential for enhancing market vitality [17][18]