p2p网络借贷平台审计的路径探析.pdfVIP

摘 要 P2P 借贷，也就是英文 PEER TO PEER LENDING 简称，其是网络借贷平台模式的 重要部分，借贷两者将 P2P 企业当做中介进而完成两者的借贷目标。其主要融合互联 网与传统民间借贷方式。每天都有大量投资人投资于P2P 网贷平台来进行财富管理， 希望可以获得较高的收益，可是平台倒闭后，投资人血本无归。如何保护投资人的资 金安全，是监管者和平台都要考虑的问题。基于此，本文从 P2P 网络借贷平台审计路 径分析为研究重点，在综述和国内外研究现状的基础上，通过逻辑分析和归纳总结法 对我国 P2P 网络借贷和审计的相关概念进行了概述，且引发P2P 网络借贷平台是否进 行审计的问题。之后研究国内此类平台的发展现状及审计内容进行详细的分析，在分 析的过程中得出我国 P2P 网络借贷平台审计过程中存在的主要问题，会计师事务所拥 有独立的第三方身份，是促进此类平台长久稳定发展的关键动力，本文最终根据国内 P2P 网络借贷平台出现的现实问题，指出合理的改善意见，希望可以为P2P 网络借贷 平台企业的发展奠定良好的基础，为国内此借贷行业的发展提供借鉴。 关键词：网络借贷，平台审计，路径 I ABSTRACT Peer-to-peer lending, that is, English PEER to PEER lending abbreviation, peer-to-peer as a network lending platform model, both sides of the loan to Peer-to-peer companies as intermediary platform to achieve the borrowing needs of both sides. It is a new financial credit model which combines the Internet and traditional folk lending mode. Every day there are a large number of investors to invest in Peer-to-peer network loan platform for wealth management, hoping to get a higher return, but after the collapse of the platform, investors have not returned. How to protect investors capital security is a problem that regulators and platforms should consider. Based on this, this paper focuses on the audit path analysis of Peer- to-peer network loan platform, summarizes the relevant concepts of Peer-to-peer network lending and auditing in our country on the basis of summarizing and researching actuality at home and abroad, and brings out the necessity of introducing the Peer-to-peer Network loan platform into audit. After analyzing the development status and audit content of Peer-to-peer network lending platform in China, this paper analyzes the main problems in the audit process of Peer-to-peer network lending platform in China,