P2P网贷监管中外部审计制度的构建

发布时间：2018-04-28 22:20

本文选题：PP网贷 + 外部审计　；参考：《经济问题》2017年07期

【摘要】：我国P2P网贷爆发式增长的同时,出现的问题也不容小觑。监管部门多次呼吁引入外部审计,并将之写入规范性文件,但至今尚未落地。平台的公众性和网贷行业的特殊性决定了外部审计监督的必要性。目前为数极少的网贷平台开展了外部审计,表现出审计项目差异大、审计标准不统一等问题。美国要求P2P网贷平台按上市公司标准进行外部审计;英国将网贷平台视为中介,在政府的监管法规和行业自律协会的运营法则中都有关于外部审计的要求。我国要落实P2P网贷外部审计,不妨参照上市公司外部审计模式,构建起包括法律定位、主体资格、委托模式、结果运用等在内的P2P网贷外部审计制度体系。
[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.
【作者单位】：南京审计大学;南京农业大学;
【基金】：教育部人文社会科学项目“互联网金融法律规制研究”(14YJC820054)
【分类号】：F239.4;F724.6;F832.4

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