摘要
金融科技的发展使得消费信贷逐步完成从传统到互联网化再到数字化的转变。数字消费信贷促进了普惠金融的发展,却频频发生侵害消费者合法权益、企业内部合规欠缺的现象,也产生了技术风险和系统性风险。我国数字消费信贷市场私人资本力量强大,当前的治理手段难以适应其风险治理需求。新实施的《审计法》第二十二条赋予审计机关对非国有金融机构的审计权限,为数字消费信贷的风险治理提供了新的思路。
The development of financial technology has gradually completed the transformation of consumer credit from traditional to Internet to digital.Digital consumer credit promotes the development of inclusive finance,but frequently infringes upon the legitimate rights and interests of consumers,lacks corporate compliance,and also creates technical and systemic risks.Our country’s digital consumer credit market has strong private capital,and the current governance methods are difficult to adapt to its risk management needs.Article 22 of the newly implemented“Audit Law”grants audit institutions the audit authority of non-state-owned financial institutions,which brings new ideas for the risk management of digital consumer credit.
作者
王艳美
Wang Yanmei(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2022年第8期163-167,共5页
Market Weekly
基金
江苏省研究生实践创新计划项目“互联网消费信贷法律问题及规制路径研究”(项目编号:SJCX21_0868)。
关键词
数字消费信贷
互联网消费信贷
《审计法》
非国有金融机构审计
digital consumer credit
internet consumer credit
audit law
audit of non-state-owned financial institutions
