基于COSO-ERM（2016）框架下MD网贷平台的风险管理研究

发布时间：2018-04-27 00:26

本文选题：COSO-ERM(2016) + MD网贷平台　；参考：《安徽大学》2017年硕士论文

【摘要】：2000年之后随着互联网技术的引入与推广,以银行业为主的传统金融业受到了巨大冲击,出现了大规模的裁员、降薪、关店行为。在这种大背景下,互联网金融应运而生,即P2P,Peer-to-Peer Lending,为个人与个人之间在平台上发布的用资需求与投资意向的碰撞交易。P2P网贷最初诞生于英国,初衷是实现普惠金融,然而依托于虚拟网络的资金交易,终究还是伴随着一定的风险。2014年之后,中国出现了众多P2P平台跑路的现象,频现失联、提现困难、停业等问题,扰乱了社会经济秩序。这很大程度上是由于平台的风险管理做的不到位,良好的风控水平是P2P致胜的关键,因此构建P2P网贷平台的风险管理框架有很大重要性和必要性。本文第一章为绪论。第二章提出P2P网贷与金融风险的概念和理论基础,对比分析了 2004年与2016年版COSO-ERM框架的异同。第三章引入案例,即MD网贷平台,介绍平台概况和现有的风险管理水平。第四章为核心章节,构建出依托于COSO-ERM(2016)的"立方体"风险管理框架,详细介绍了框架中风险管理的目标、五要素、全流程与参与者,充分展示了MD平台的全面风险管理水平。第五章为案例建议与启示,在此提出了对MD平台的建议并表达了对社会外界一些期望。最后一章为研究结论与展望,高度概况本文的研究成果,并提出本文的局限与不足。COSO-ERM框架是全球企业风险管理的典范,本文以MD借贷平台为例,在理论上依托最新COSO-ERM(2016)框架,构建了 MD平台的风险管理框架,并具体展示该框架的应用,这是本文的重点,也是创新点。本文得出如下结论:P2P企业需要平衡风险与收益率,风险管理能力是P2P企业的生命,利用COSO-ERM框架构建风管体系是大势所趋。
[Abstract]:After 2000, with the introduction and promotion of Internet technology, the traditional financial industry, which is dominated by the banking industry, has suffered a great impact, resulting in large-scale layoffs, wage cuts and shop closures. In this context, Internet finance emerged as the times require, that is, P2PnP Peer-to-Peer Lending.P2P net loan was originally born in the United Kingdom to realize inclusive finance for the collision transaction between individuals and individuals on the platform of capital demand and investment intention. However, the capital transaction based on the virtual network is still accompanied by certain risks. After 2014, there have been many P2P platforms running the road in China, frequently missing, difficult to withdraw, closed down and other problems, which has disturbed the social and economic order. This is largely due to the risk management of the platform is not in place, good risk control level is the key to the success of P2P, so it is very important and necessary to build the risk management framework of P2P network loan platform. The first chapter is the introduction. In the second chapter, the concept and theoretical basis of P2P network loan and financial risk are put forward, and the similarities and differences between 2004 and 2016 version of COSO-ERM framework are compared and analyzed. The third chapter introduces the case, that is, MD net loan platform, introduces the general situation of the platform and the existing level of risk management. The fourth chapter is the core chapter, constructs the "cube" risk management framework relying on COSO-ERM2016), introduces the goal, five elements, the whole process and the participants of the risk management in the framework in detail, fully demonstrates the overall risk management level of MD platform. The fifth chapter is case suggestion and inspiration, and puts forward some suggestions to MD platform and expresses some expectations to the outside world. The last chapter is the conclusion and prospect of the research, the research results of this paper are summarized, and the limitations and shortcomings of this paper. COSO-ERM framework is the model of global enterprise risk management. This paper takes MD lending platform as an example, and theoretically relies on the latest COSO-ERM2016) framework. The risk management framework of MD platform is constructed, and the application of this framework is demonstrated. This paper draws the following conclusions: P2P enterprises need to balance the risk and yield, risk management ability is the life of P2P enterprises, and it is the trend to construct the air duct system by using COSO-ERM framework.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F832.4

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