互联网金融行业内部控制问题研究——基于“e租宝”与“支付宝”的对比

The Research on Internet Financial Industry to Improve Internal Control——Based on "e Rent Treasure" and "Alipay" Comparative Analysis

由"e租宝"事件引发的连锁效应使众多网络借贷平台相继倒下,互联网金融行业发展陷入挣扎,如何促进该行业健康发展成为值得探讨的问题。因此,本文从内部控制视角出发,选择互联网金融行业经营最成功的"支付宝"与经营失败影响最大的"e租宝"作为研究对象,以内部控制五要素作为对比基点深入探讨"支付宝"成功背后的"内控秘诀"及"e租宝"失败背后的教训,以期为互联网金融行业完善内部控制,健康有序发展提供借鉴意义。

"e Rent Treasure" events triggered by the knock-on effect among network lending platform were slain, and the financial industry, the Internet development in a struggle, how to promote the healthy development of the industry become a problem worthy to be discussed. So this article embarks from the perspective of internal control, select Internet financial industry one of the most successful "Alipay" and failure the biggest impact of the "e Rent Treasure" as the research object, with five elements of internal control as the contrast basis points discussed "Alipay" success secret "internal control" and "e Rent Treasure" the lesson behind the failure, in order to improve the financial industry, the Internet in China internal control, the healthy and orderly development.