本文選題：PP網(wǎng)貸 + 外部審計　； 參考：《經(jīng)濟問題》2017年07期

【摘要】：我國P2P網(wǎng)貸爆發(fā)式增長的同時,出現(xiàn)的問題也不容小覷。監(jiān)管部門多次呼吁引入外部審計,并將之寫入規(guī)范性文件,但至今尚未落地。平臺的公眾性和網(wǎng)貸行業(yè)的特殊性決定了外部審計監(jiān)督的必要性。目前為數(shù)極少的網(wǎng)貸平臺開展了外部審計,表現(xiàn)出審計項目差異大、審計標準不統(tǒng)一等問題。美國要求P2P網(wǎng)貸平臺按上市公司標準進行外部審計;英國將網(wǎng)貸平臺視為中介,在政府的監(jiān)管法規(guī)和行業(yè)自律協(xié)會的運營法則中都有關于外部審計的要求。我國要落實P2P網(wǎng)貸外部審計,不妨參照上市公司外部審計模式,構建起包括法律定位、主體資格、委托模式、結果運用等在內的P2P網(wǎng)貸外部審計制度體系。
[Abstract]:At the same time, the problem of P2P network loan explosion in our country can not be underestimated. Regulators have repeatedly called for the introduction of external auditing, which is written into normative documents, but has not yet landed. The public nature of the platform and the particularity of the network loan industry determine the necessity of external audit supervision. At present, few internet loan platforms carry out external audit, which shows that the audit project is different and the auditing standard is not uniform. The United States requires P2P lending platforms to conduct external audits according to the standards of listed companies, while the United Kingdom regards them as intermediaries, which are required by both government regulations and the operating rules of industry self-regulatory associations. In order to carry out the external audit of P2P network loan, we should refer to the external audit mode of listed company, and construct the system of external audit system of P2P network loan, including legal orientation, subject qualification, entrustment mode, result application, etc.
【作者單位】： 南京審計大學;南京農(nóng)業(yè)大學;
【基金】：教育部人文社會科學項目“互聯(lián)網(wǎng)金融法律規(guī)制研究”(14YJC820054)
【分類號】：F239.4;F724.6;F832.4

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