本文選題：股權(quán)眾籌 + 風(fēng)險(xiǎn)管理　； 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：進(jìn)一步促進(jìn)我國(guó)金融體制的改革、消除金融抑制因素,同時(shí)提高供給質(zhì)量。這一“供給側(cè)改革”目標(biāo)使得我國(guó)對(duì)于宏觀經(jīng)濟(jì)政策思路有了更新的理解,為今后的經(jīng)濟(jì)決策奠定了基礎(chǔ)。而互聯(lián)網(wǎng)金融正好能夠改善供給端不平衡的狀況,合理有效地提高要素的生產(chǎn)率,因此,互聯(lián)網(wǎng)進(jìn)一步滲透到了各行各業(yè)中。但是在“互聯(lián)網(wǎng)+”的影響下,各種新的風(fēng)險(xiǎn)也逐漸顯現(xiàn)。在市場(chǎng)經(jīng)濟(jì)下,籌資融資困難始終是個(gè)人、企業(yè)不可忽視的問(wèn)題�；ヂ�(lián)網(wǎng)股權(quán)眾籌作為一種新型股權(quán)融資模式,倚仗其高效率、低成本的優(yōu)勢(shì)迅速在融資行業(yè)中崛起。股權(quán)眾籌雖然在我國(guó)的發(fā)展歷程相對(duì)較短,但因其作為互聯(lián)網(wǎng)金融的重要組成部分而受到廣泛關(guān)注,近年來(lái)股權(quán)眾籌籌資試點(diǎn)工作的不斷開(kāi)展,使得股權(quán)眾籌行業(yè)發(fā)展又邁向一個(gè)新的臺(tái)階。2014年12月18日由證監(jiān)會(huì)發(fā)布《私募股權(quán)眾籌融資管理辦法(試行)(征求意見(jiàn)稿)》以及2016年10月由證監(jiān)會(huì)等部委發(fā)布《股權(quán)眾籌風(fēng)險(xiǎn)專項(xiàng)整治工作實(shí)施方案》體現(xiàn)出政府對(duì)于加強(qiáng)股權(quán)眾籌管控的決心,同時(shí)也間接表明我國(guó)股權(quán)眾籌平臺(tái)自身、投資人及項(xiàng)目發(fā)起人三方都存在相關(guān)的風(fēng)險(xiǎn)隱患。本文對(duì)股權(quán)眾籌風(fēng)險(xiǎn)管理審計(jì)進(jìn)行研究的目的,就是為了在創(chuàng)新和管控中找到平衡點(diǎn),不論何時(shí),我們都應(yīng)該對(duì)創(chuàng)新發(fā)展保持積極的態(tài)度。本文在國(guó)內(nèi)外研究成果及相關(guān)理論基礎(chǔ)的支持下,對(duì)我國(guó)股權(quán)眾籌發(fā)展與風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行了分析。確定評(píng)估體系的指標(biāo)確定原則;結(jié)合理論基礎(chǔ)、大數(shù)據(jù)技術(shù),以指標(biāo)選取原則為指導(dǎo)來(lái)選擇代表性最強(qiáng),影響程度最大的風(fēng)險(xiǎn)指標(biāo)作為一級(jí)評(píng)估指標(biāo);根據(jù)已有文獻(xiàn)、專家經(jīng)驗(yàn)以及大數(shù)據(jù)技術(shù)選取二級(jí)指標(biāo),并建立風(fēng)險(xiǎn)評(píng)估體系、明確風(fēng)險(xiǎn)等級(jí)的具體評(píng)定方法;通過(guò)層次分析法和模糊綜合評(píng)價(jià)法的結(jié)合來(lái)建立風(fēng)險(xiǎn)評(píng)估機(jī)制,對(duì)我國(guó)股權(quán)眾籌風(fēng)險(xiǎn)進(jìn)行識(shí)別與評(píng)估。同時(shí)針對(duì)不同類別不同程度的風(fēng)險(xiǎn)提出了相應(yīng)的管理措施建議,并在此基礎(chǔ)上從風(fēng)險(xiǎn)管理審計(jì)角度進(jìn)行審計(jì)流程設(shè)計(jì),包括風(fēng)險(xiǎn)管理審計(jì)的計(jì)劃、實(shí)施、報(bào)告以及后續(xù)工作四個(gè)階段。最后分析我國(guó)股權(quán)眾籌風(fēng)險(xiǎn)管理審計(jì)未來(lái)可能存在的問(wèn)題,并提出相應(yīng)的應(yīng)對(duì)措施。
[Abstract]:Further promote the reform of China's financial system, eliminate financial constraints, and improve the quality of supply. This "supply-side reform" goal makes our country have a new understanding of macroeconomic policy thinking and lays a foundation for future economic decision-making. Internet finance can improve the supply-side imbalance and increase the productivity of factors reasonably and effectively, therefore, the Internet has further penetrated into various industries. However, under the influence of the Internet, all kinds of new risks also gradually appear. Under the market economy, the financing difficulty is always the individual, the enterprise cannot ignore the question. Internet shareholding crowdfunding as a new equity financing mode, relying on its high efficiency, low cost advantage in the financing industry. Although the development of crowdfunding in our country is relatively short, it has been widely concerned because of its important part of Internet finance. In recent years, the pilot work of crowdfunding has been carried out continuously. On December 18, 2014, the Securities Regulatory Commission (SFC) issued the "Private Equity crowdfunding Management measures (trial draft)" and in October 2016, the CSRC and other ministries issued < The implementation plan of the special regulation work on the risk of equity crowdfunding reflects the determination of the government to strengthen the control and control of crowdfunding. At the same time, it also indirectly indicates that there are related risks in China's equity crowdfunding platform itself, investors and project sponsors. The purpose of this study is to find a balance between innovation and control. At any time, we should maintain a positive attitude towards innovation and development. Supported by domestic and foreign research results and related theoretical basis, this paper analyzes the development and risk status of stock rights crowdfunding in China. In combination with the theoretical basis and the big data technology, the most representative and influential risk indicators are selected as the primary evaluation indicators, which are guided by the principle of index selection. The expert experience and the big data technology select the secondary index, and establish the risk assessment system, define the concrete assessment method of the risk grade, establish the risk assessment mechanism through the combination of the analytic hierarchy process (AHP) and the fuzzy comprehensive evaluation method. Identify and evaluate the risk of stock raising in China. At the same time, it puts forward the corresponding management measures for different types of risks, and on this basis, designs the audit process from the perspective of risk management audit, including the implementation of the plan of risk management audit. Four stages of reporting and follow-up. Finally, this paper analyzes the possible problems in the future of risk management audit of equity crowdfunding in China, and puts forward corresponding countermeasures.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.51;F239.4;F272.3

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