影子银行风险的“蝴蝶效应”与审计治理机制——基于互联网金融业务的研究  

The Butterfly Effect on the Risk of Shadow Banking and the Auditing Governance Mechanism:Based on Internet Finance Business

作　　者：王家华[1] 蔡则祥[1] 曹源芳[1] 

机构地区：[1]南京审计大学金融学院,江苏南京211800

出　　处：《经济问题》2017年第1期67-72,共6页On Economic Problems

基　　金：国家社会科学基金项目"影子银行业务的风险传染与审计治理机制研究"(15BGL045)阶段性成果

摘　　要：互联网金融作为一种新的金融业态,具有明显的影子银行属性,结合数理模型分析了其业务风险的"蝴蝶效应"及扩张的一般路径:由奇异吸引子到正反馈机制,通过不断分形迭代最终形成风险爆发;并根据其风险扩张的一般路径提出与公司治理及宏微观审慎监管体系相结合的多层次审计治理机制,包括在公司治理结构中建立强有力的内部审计系统,在微观审慎监管机制中紧密结合独立审计机构,在宏观审慎监管体系中充分融入政府审计治理理念与方法等。As a new financial model,Internet Finance has the attributes of shading banking system. This essay would analyze the risk of Internet Finance——the Butterfly Effect and the general way of its expansion by using mathematical models. From strange attractor to the positive feedback mechanism,the effect accumulates by the concepts of fractal and iterated system and end in the outbreak of the risk. In addition,according to the common path of risk expansion,the author would proposed the multi- level governance mechanism of audit which combines corporation management and the micro- prudential regulation system. And the suggested mechanism also include the ways of establishing an effective internal audit system in the corporate governance structure,interacting closely with the independent audit institution in the micro- prudential governance mechanism and integrating the theory and methods of government audit into the macro- prudential supervision system.

关 键 词：影子银行 互联网金融业务 蝴蝶效应 审计治理 

分 类 号：F830.3[经济管理—金融学]