P2P互联网金融企业审计监管模式构建

发布时间：2018-05-18 06:20

本文选题：PP互联网金融 + 审计监管模式　；参考：《企业经济》2017年05期

【摘要】：互联网信息技术飞速发展掀起金融创新的浪潮,P2P网贷行业应运而生。而金融监管滞后于金融创新,P2P互联网金融企业跑路丑闻层出不穷,又将行业推上风口浪尖,互联网金融监管模式与时俱进已迫在眉睫。审计作为经济活动中最有效率的监管方式之一,引导着整个行业的良性发展。本文从P2P行业发展历程以及发展现状出发,从信用风险和流动性风险、非法集资风险、操作风险以及网络安全风险几个方面分析P2P互联网金融企业风险特点,从审计监管主体角度构建P2P互联网金融企业审计监管模式,并提出要采取具体有效的审计策略以形成保障机制,从而防控风险,打破P2P互联网金融企业审计监管缺失局面。
[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.
【作者单位】：江西师范大学财政金融学院;
【基金】：江西省研究生创新基金项目“基于‘软着陆’的互联网金融审计监管体系构建——以e租宝为例”(项目编号:YC2016-S124) 江西省社会科学规划项目“基于国家经济安全的政府审计问题研究”(项目编号:11YJ40)
【分类号】：F239.4;F724.6;F832

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