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The Research Of Risk Management Audit On Stock Crowdfunding

Posted on:2018-02-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y S GuoFull Text:PDF
GTID:2359330518485204Subject:Accounting
Abstract/Summary:PDF Full Text Request
In order to speed up the reform of the financial system,remove financial repression,deepen the reform of decentralization and decentralization,and promote the supply of quality.This goal of "supply-side reform" has given us a new understanding of macroeconomic policy thinking and a re-chess for the next step in economic decision-making.Internet finance happens to improve the supply side of the imbalance,effectively enhance the total factor productivity.Under the tide of "Internet +",the Internet penetration of various industries and also brought new risks.After the financial crisis,the economic situation of countries fall into a passive position,the problem of financing difficulties highlighted.New equity financing model-the Internet stock crowdfunding model came into being,with its fast,low-cost characteristics of rapid spread in the financing circle of development.As one of the important models of Internet finance,the stock crowdfunding has been developing very fast in our country.However,with the development of equity financing in China,the development of stock crowdfunding has ushered in a new height.December 18,2014 the Commission issued the "private stock crowdfunding(Trial)(draft)" and October 2016 by the Securities and Futures Commission and other ministries issued "equity all risks of special rectification work implementation plan shows the determination of government regulation,but also shows that the Internet stock ownership platform itself and the project sponsors and investors exist Risk factors are gradually emerging,the Internet stock ownership of China's road is facing a severe test.In this paper,the purpose of risk management audit is to find a balance between innovation and control,no matter when,we should maintain a positive attitude towards innovation and development.In this paper,the results of research at home and abroad and related theoretical basis for the support of China's equity development and risk of the public to analyze the status quo.The index of the evaluation system is determined and the principle of the indicator is determined.Based on the theoretical basis and the large data technology,the risk index with the strongest representation and the greatest influence is chosen as the first-grade evaluation index.Based on the existing literature,expert experience and The risk evaluation system is established,and the risk assessment system is established.The risk assessment mechanism is established by the combination of the AHP and the fuzzy comprehensive evaluation method to identify and evaluate the risk of China's public stock ownership.At the same time,the paper puts forward the corresponding management measures according to the different levels of different risks.On the basis of the above,the paper designs the audit process from the perspective of risk management audit,including the four stages of planning,implementation,reporting and follow-up of risk management audit.Finally,the paper analyzes the possible problems in the risk management audit of the public stock ownership in China and puts forward the corresponding countermeasures.
Keywords/Search Tags:Stock Crowdfunding, Risk Management, AHP, Fuzzy Comprehensive Evaluation Method, The audit of risk management
PDF Full Text Request
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