摘要
为了化解金融科技企业运营风险,发挥金融审计在数字金融风险治理中的作用,本文基于有限理性假设,运用演化博弈理论分析审计机构与金融科技企业双方在监督与运营中的决策行为,并引入计算实验方法“情景——应对”思想,对演化博弈结果进行动态模拟仿真。实验结果表明,面对金融科技企业潜在的数字金融风险时,监督与被监督者之间的行为决策相互影响,单纯采用奖惩措施容易使双方决策行为陷入混沌状态,而通过提升审计机构严格监督的威信力、减少其监督成本,则能快速影响其策略选择。最后,本文从提高审计机构威信力,优化成本控制机制方面,提出强化金融科技企业审计监督与风险治理的政策组合。
To defuse financial science and technology enterprise operational risk,to bring into full play the function of finance audit in digital financial risk management,based on limited rationality hypothesis,using the evolutionary game theory analysis of audit institutions and financial enterprises on both sides of science and technology in the supervision and operation of decision-making behavior,and introduces calculation method“-in the face of the”thought,with the result of evolution game for dynarmic simulation.The experimental results show that in the face of the number of potential financial risks,financial science and technology enterprises between supervision and supervise behavior decision-making influence each other,only with the decision-making behavior of rewards and punishments measures to make both parties in a chaotic state,and by enhancing auditor strict supervision authority,reduce its supervision cost can affect the strategy choice quickly.Then from the aspects of improving the prestige of audit institutions and optimizing the cost control mechanism,the policy combination of strengthening the audit supervision and risk management of fintech enterprises is put forward.
作者
刘骅
崔婧
王国栋
LIU Hua;CUI Jing;WANG Guodong(Sehool of finance,Nanjing audit university,Nanjing 211815,China;Suzhou Sugaoxin Group Co.,LTD.,Suzhou 215011,China)
出处
《中国审计评论》
2022年第2期76-88,共13页
China Auditing Review
基金
南京审计大学国家审计研究院年度课题一般项目“基于整合风险管理的数字金融风险审计治理研究”(21XSJB07)
江苏省金融工程重点实验室招标项目“‘财政疲劳’视域下地方政府隐性债务风险的审计治理研究”(NSK2021-02)
关键词
金融科技
数字金融
审计监督
风险治理
演化博弈
系统仿真
Fintech
Digital finance
Audit supervision
Risk management
Evolutionary game
System simulation
作者简介
刘骅(1978-),男,湖北武汉人,博士,教授,研究方向为金融审计与风险治理;崔婧(1999-),女,江苏扬州人,硕士生,研究方向为金融审计与风险治理;王国栋(1985-),男,山西永济人,高级经济师,研究方向为公司金融。
