本文選題：PP互聯(lián)網(wǎng)金融 + 審計(jì)監(jiān)管模式　； 參考：《企業(yè)經(jīng)濟(jì)》2017年05期

【摘要】：互聯(lián)網(wǎng)信息技術(shù)飛速發(fā)展掀起金融創(chuàng)新的浪潮,P2P網(wǎng)貸行業(yè)應(yīng)運(yùn)而生。而金融監(jiān)管滯后于金融創(chuàng)新,P2P互聯(lián)網(wǎng)金融企業(yè)跑路丑聞層出不窮,又將行業(yè)推上風(fēng)口浪尖,互聯(lián)網(wǎng)金融監(jiān)管模式與時(shí)俱進(jìn)已迫在眉睫。審計(jì)作為經(jīng)濟(jì)活動(dòng)中最有效率的監(jiān)管方式之一,引導(dǎo)著整個(gè)行業(yè)的良性發(fā)展。本文從P2P行業(yè)發(fā)展歷程以及發(fā)展現(xiàn)狀出發(fā),從信用風(fēng)險(xiǎn)和流動(dòng)性風(fēng)險(xiǎn)、非法集資風(fēng)險(xiǎn)、操作風(fēng)險(xiǎn)以及網(wǎng)絡(luò)安全風(fēng)險(xiǎn)幾個(gè)方面分析P2P互聯(lián)網(wǎng)金融企業(yè)風(fēng)險(xiǎn)特點(diǎn),從審計(jì)監(jiān)管主體角度構(gòu)建P2P互聯(lián)網(wǎng)金融企業(yè)審計(jì)監(jiān)管模式,并提出要采取具體有效的審計(jì)策略以形成保障機(jī)制,從而防控風(fēng)險(xiǎn),打破P2P互聯(lián)網(wǎng)金融企業(yè)審計(jì)監(jiān)管缺失局面。
[Abstract]:The rapid development of Internet information technology raises the tide of financial innovation and P2P network lending industry emerges as the times require. But the financial supervision lags behind the financial innovation P2P Internet financial enterprises running scandals emerge in endlessly pushing the industry to the top of the wave Internet financial supervision mode with the times is imminent. As one of the most efficient supervision methods in economic activities, audit guides the benign development of the whole industry. This paper analyzes the risk characteristics of P2P Internet financial enterprises from the aspects of credit risk and liquidity risk, illegal financing risk, operation risk and network security risk. This paper constructs the audit supervision mode of P2P Internet financial enterprises from the angle of audit supervision subject, and proposes to adopt concrete and effective audit strategies to form a guarantee mechanism, thus to prevent and control risks and break the lack of audit supervision of P2P Internet financial enterprises.
【作者單位】： 江西師范大學(xué)財(cái)政金融學(xué)院;
【基金】：江西省研究生創(chuàng)新基金項(xiàng)目“基于‘軟著陸’的互聯(lián)網(wǎng)金融審計(jì)監(jiān)管體系構(gòu)建——以e租寶為例”(項(xiàng)目編號(hào):YC2016-S124) 江西省社會(huì)科學(xué)規(guī)劃項(xiàng)目“基于國(guó)家經(jīng)濟(jì)安全的政府審計(jì)問(wèn)題研究”(項(xiàng)目編號(hào):11YJ40)
【分類號(hào)】：F239.4;F724.6;F832

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本文編號(hào)：1904758