股权众筹风险管理审计研究

发布时间：2018-05-26 04:28

本文选题：股权众筹 + 风险管理　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：进一步促进我国金融体制的改革、消除金融抑制因素,同时提高供给质量。这一“供给侧改革”目标使得我国对于宏观经济政策思路有了更新的理解,为今后的经济决策奠定了基础。而互联网金融正好能够改善供给端不平衡的状况,合理有效地提高要素的生产率,因此,互联网进一步渗透到了各行各业中。但是在“互联网+”的影响下,各种新的风险也逐渐显现。在市场经济下,筹资融资困难始终是个人、企业不可忽视的问题。互联网股权众筹作为一种新型股权融资模式,倚仗其高效率、低成本的优势迅速在融资行业中崛起。股权众筹虽然在我国的发展历程相对较短,但因其作为互联网金融的重要组成部分而受到广泛关注,近年来股权众筹筹资试点工作的不断开展,使得股权众筹行业发展又迈向一个新的台阶。2014年12月18日由证监会发布《私募股权众筹融资管理办法(试行)(征求意见稿)》以及2016年10月由证监会等部委发布《股权众筹风险专项整治工作实施方案》体现出政府对于加强股权众筹管控的决心,同时也间接表明我国股权众筹平台自身、投资人及项目发起人三方都存在相关的风险隐患。本文对股权众筹风险管理审计进行研究的目的,就是为了在创新和管控中找到平衡点,不论何时,我们都应该对创新发展保持积极的态度。本文在国内外研究成果及相关理论基础的支持下,对我国股权众筹发展与风险现状进行了分析。确定评估体系的指标确定原则;结合理论基础、大数据技术,以指标选取原则为指导来选择代表性最强,影响程度最大的风险指标作为一级评估指标;根据已有文献、专家经验以及大数据技术选取二级指标,并建立风险评估体系、明确风险等级的具体评定方法;通过层次分析法和模糊综合评价法的结合来建立风险评估机制,对我国股权众筹风险进行识别与评估。同时针对不同类别不同程度的风险提出了相应的管理措施建议,并在此基础上从风险管理审计角度进行审计流程设计,包括风险管理审计的计划、实施、报告以及后续工作四个阶段。最后分析我国股权众筹风险管理审计未来可能存在的问题,并提出相应的应对措施。
[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.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F239.4;F272.3

【参考文献】