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.

　　在通过“反向收购”借壳进入美国资本市场的中国公司引发强烈担忧之际，美国和中国将于下周重启谈判，讨论是否允许美方调查人员调查中国的审计公司。

　　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.

　　负责监督审计公司的美国公众公司会计监督委员会(Public Company Accounting Oversight Board，简称PCAOB)周三发表声明说，美国证券交易委员会(Securities and Exchange Commission，简称SEC)和PCAOB派出的人员将于下周在北京同中国财政部和中国证券监督管理委员会的高层会谈。

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

　　SEC发言人内斯持(John Nester)说，SEC工作人员还将另行会晤中国证券监管层商讨执法合作。

　　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.

　　在一些通过壳公司在美国交易所上市的中国公司让投资者蒙受损失之后，美国监管机构加强了对所谓反向收购公司的关注。上个月，SEC就这类公司的财务报表质量问题对投资者发出少有的警示。后来SEC主席夏皮罗(Mary Schapiro)又说，SEC正在想办法应对投资者对反向收购的担心。

　　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.

　　凡有股票在美国交易所交易的公司，就必须使用在PCAOB登记注册的审计公司，无论这家审计公司是位于美国还是其他国家。据PCAOB数据，大约有900家非美国审计公司已在该机构注册，其中110家位于中国内地和香港。

　　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说，关于是否允许PCAOB调查中国审计机构的谈判始于2007年，但中国监管机构以主权方面的考虑为由阻止调查。

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

　　SEC官员说，自2007年1月份以来，已有600家公司登记借壳上市，其中150多家来自中国和周边地区。

　　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委员弗格森(Lewis H. Ferguson)将参与本次会谈。他说，会谈的目的是努力达成双边协议，为联合调查在PCAOB登记的中国审计公司做好准备。

　　"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)说，我相信，我们和中国监管机构都有一个共同的目标，即通过相互合作保护投资者、保障审计质量。

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

　　PCAOB发言人布伦南(Colleen Brennan)说，会谈将在下周一和周二展开。