国家审计“管理”互联网金融风险的路径研究

发布时间：2018-10-09 20:54

【摘要】：2013年,我国互联网金融迅猛发展,其中第三方支付余额宝风生水起,300余家P2P公司分享"网络借贷"盛宴,2013年甚至被称为"互联网金融元年"。互联网金融模式和产品不断涌现,学术界也迎来了一股研究互联网金融的热潮。随着互联网金融的不断发展,其所带来的问题也渐渐突显,文章通过分析互联网金融存在的主要风险,提出我国国家审计监控互联网金融风险的路径,分为基本路径和扩展路径。基本路径包括建立国家审计互联网金融法规,成立互联网金融审计小组,开展互联网金融综合审计,合理利用互联网金融内部审计和社会审计成果,完善互联网金融审计结果公告制度;扩展路径主要是指通过与其他金融监管机构合作而实现的路径,包括建立互联网金融风险预警模型,建立审计署与其他金融机构之间的定期磋商和紧急磋商制度,建立金融监管信息共享机制。
[Abstract]:In 2013, the Internet finance of our country developed rapidly. Among them, the third party paid Yu'e Bao Fengsheng water and more than 300 P2P companies to share the "network loan" feast, and in 2013 it was even called "the first year of Internet finance". Internet financial models and products are emerging constantly, and academic circles have ushered in a wave of research on Internet finance. With the continuous development of Internet finance, the problems brought by it are gradually becoming more and more prominent. This paper, by analyzing the main risks of Internet finance, puts forward the path of monitoring Internet financial risks by national audit in our country. It is divided into basic path and extended path. The basic path includes the establishment of state auditing laws and regulations on Internet finance, the establishment of Internet financial audit teams, the conduct of comprehensive Internet financial audits, and the rational use of the results of internal and social audits of Internet finance. Improve the announcement system of Internet financial audit results, expand the path mainly refers to the path realized through cooperation with other financial regulatory agencies, including the establishment of Internet financial risk warning model, To establish the regular and urgent consultation system between the Audit Office and other financial institutions, and to establish a financial regulatory information sharing mechanism.
【作者单位】：四川大学公共管理学院;西南财经大学会计学院;
【基金】：西南财经大学2015年度重大基础理论研究项目“基于服务国家治理的国家审计与社会审计协同效应研究”(JBK151119)
【分类号】：F239.44

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