浅谈互联网金融及其财务会计问题【参考】.doc

摘 要 2013被业内称为互联网金融元年，在这一年中中国的互联网金融开始涌现出不可忽视的生命力。电商、第三方支付、P2P网贷平台、网上基金等越来越与人们的日常生活融为一体，互联网金融模式多被用来解决中小企业融资问题，同时理财产品的门槛大大降低，使更多中低阶层的群众享受到金融服务。 虽然互联网金融在国内的发展才初见端倪，但在国际上却早已风生水起。几乎国内每一种现存的互联网的业态都能在国际上找到最初的渊源。但当其传入中国之后却大相径庭，一些模式如P2P网贷的火热程度已超越国际，另一些模式如众筹中的股权募集，在中国甚至处于非法集资的边缘。 先如今互联网金融面临的最大问题莫过于法律及监管风险。目前我国在互联网金融方面的法律体系尚不完善。国外监管经验固然较我们更加成熟，但在不同国情国策下我们必须要寻找更加适合自己走的路。 互联网金融不适用金融企业会计处理方法，在已出台的会计准则中也没有明确的规定。除此之外，产生的资金沉淀也存在安全隐患。另外，一些企业并不对外披露报表及财务状况，这也使得会计工作的研究变得更加困难。 关键词：互联网金融，模式，会计处理 ABSTRACT 2013 is referred to as the Internet industry in the financial, in this year, Chinas Internet financial began to emerge the vitality of cannot be ignored. . Third-party payment,P2P network platform,online fund combines with Peoples Daily lives more and more. Internet financial model are multiple used to solve the problem of small and medium-sized enterprise financing, also greatly reduced the threshold of the financial products to enable low levels of people to enjoy the financial services. Although the Internet financial development in domestic is only just beginning, but it has long been popular in the world. Almost every kind of domestic existing Internet formats can be found the original source in the world.When introduced into China it was widely divergent. Some patterns such as P2P network credit has surpassed the international to a hot degree, in other modes such as the equity-based Crowdfunding, even on the brink of illegal fund raising in China. Now the biggest problem facing the financial Internet is Legal and regulatory risks. At present our country in the aspect of the Internet financial legal system is not perfect. Regulatory experience abroad is relatively more mature, but under different conditions of state policy we must look for more suitable for our own way. Internet financial does not apply to the financial enterprise accounting methods, and has not been clearly defined in the accounting standards.In addition,the precipitation funds also pose a safety hazard. Be