基于层次分析法的e速贷公司内部控制问题研究

发布时间：2018-04-30 08:34

本文选题：P2P网络借贷 + 内部控制　；参考：《辽宁大学》2017年硕士论文

【摘要】：P2P网络借贷,是指依托于网络产生的借贷形式。这种互联网与金融相结合的经营模式,近年来深受小额贷款公司的青睐,大有蓬勃发展的趋势。网络的全民普及也使这种贷款方式愈来愈被大众熟知,吸引了众多潜在客户的关注。然而层出不穷的问题平台却使理智的投资者对此望而却步,深怕一招走错满盘皆输。单单2017年1月就存在64家平台出现各类问题,问题平台发生率正持续走高。对于P2P行业而言,当前首要工作是找出行业弊端,规范行业经营。整体是由无数个个体所组成,要想根治整体的病症,就需要从个体入手。e速贷,一家运营了六年的老牌网贷平台,于2016年5月20日突然受到刑侦介入,并陆续被警方曝出私设资金池、发布虚假标等违法行为。一夜之间,震惊了整个P2P网贷行业。笔者选取该公司进行研究,主要从以下几方面来分析:在绪论中阐述本文的研究背景,指出该选题的意义。再从国内外两方面对文献情况进行总结整理,并展示本文的研究框架和逻辑思路。在第一章中,说明P2P行业相关概念,阐述对e速贷公司进行研究时依据的内部控制相关理论。第二章中对e速贷事件进行分析。研究e速贷公司的基本情况,探讨其商业模式和组织架构等基本特征。并运用层次分析法和模糊综合评价法对该公司的内部控制进行量化评分。根据实证结果在第三章中分别评价e速贷公司的内控五要素,分析各环节中问题产生的原因。在文章的第四部分针对内部控制的不足之处指出解决的建议。在结束语这一部分里对全文进行总述,根据本文的局限之处提出有待探究的问题。笔者旨在通过对e速贷平台的研究,为在内控方面存在同样问题的平台敲响警钟。若不想重蹈e速贷的覆辙,就要及时整改缺陷,进一步完善公司的内部控制体系。
[Abstract]:P2P network lending, refers to the form of lending based on the network. The combination of Internet and finance has been favored by microfinance companies in recent years. The popularity of the network also makes the loan more and more familiar to the public, attracting the attention of many potential customers. Yet an endless list of problem platforms has deterred rational investors from losing everything wrong. In January 2017 alone, 64 platforms had problems of all kinds, and the incidence of problem platforms was continuing to rise. For P2P industry, the most important task is to find out the industry malpractice and standardize the industry management. The whole is made up of countless individuals. If you want to cure the whole disease, you need to start with the individual. E quick loan, an old online loan platform that has been operating for six years, was suddenly involved in criminal investigation on May 20, 2016. And has been exposed by the police private funds pool, published false marks and other illegal acts. Overnight, shocked the entire P2P network lending industry. The author chooses the company to carry on the research, mainly from the following several aspects to analyze: in the introduction elaborated this article research background, pointed out this topic significance. Then summarize the literature from both domestic and foreign, and show the research framework and logical thinking. In the first chapter, the related concepts of P2P industry are explained, and the related theory of internal control is expounded. In the second chapter, the e-fast loan event is analyzed. This paper studies the basic situation of e-fast loan company and discusses its business model and organization structure and so on. AHP and fuzzy comprehensive evaluation are used to evaluate the internal control of the company. According to the empirical results in the third chapter respectively evaluate the five elements of internal control of e-fast credit companies and analyze the causes of the problems in each link. In the fourth part of the article, the author points out the solutions to the deficiencies of internal control. In the concluding part of this part of the full text, according to the limitations of this paper put forward questions to be explored. The purpose of this paper is to sound the alarm for the platform which has the same problem in internal control through the research of e-speed-loan platform. If we don't want to repeat the mistakes of e-loan, we should correct the defects in time and further improve the internal control system of the company.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F832.4

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