| Today,the rapid development of Internet has brought great changes to the society,all walks of life are linked to the fusion,the financial sector is also under the impetus of the era of combined with the Internet,the Internet financial arises at the historic moment.In recent years,the Internet finance industry has experienced an astonishing growth rate,which is explosive growth.In the Internet finance industry,P2 P network lending platform,as one of the new financial model development is particularly striking.P2 P,as a new form of Internet,has great influence on China's financial industry,which is a beneficial supplement.Generally,small and micro businesses have difficulty in lending to Banks,and P2 P loans have relatively low threshold.The loan program is relatively simple,which brings great convenience to small and micro enterprise loans.P2 P also has the meaning of inclusive finance,which is of great significance to China's economic development,in solving the problem of small and micro enterprises and personal loans.However,it can be seen that in the rapid development of P2 P,there are many problems and hidden dangers.Due to the low entry threshold of P2 P,the lack of effective supervision methods and lack of industry self-discipline,the P2 P online lending platforms have seen a lot of adverse events,such as failures and running events.Therefore,it is necessary to improve the management level of P2 P lending platforms and improve the internal control system so as to achieve better and healthier development.How to regulate the industry,how to avoid ponzi scheme,how to make investors more confident,how to make P2 P more healthy development?It is worth studying and discussing.Based on this understanding,this paper,through the analysis of the case study in the COSO internal control for lending company X network on the basis of the five elements of internal control,analyzing the characteristics and problems,then given X network lending company internal control improvement Suggestions. |
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