互联网金融平台审计监督的博弈仿真分析

为了防范互联网金融风险，发挥金融审计在互联网金融平台运营中风险治理的职能，基于有限理性假设，借鉴演化博弈理论探讨审计机构与互联网金融平台双方在监督与运营中的决策行为，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，在目前我国互联网金融生态下，互联网金融平台违规运营是一种稳定均衡策略，而通过调整审计机构行为收益、损失与成本参数，能提升其严格审计监督的策略选择概率，进而提出应完善审计监督奖惩机制、优化审计监督成本、建立长效的互联网金融审计监督体系。

Game Simulation Analysis of Auditing Supervision of Internet Financial Platform

In order to prevent Internet financial risks and guarantee the role of financial auditing in the risk management of Internet financial platform operations, based on the bounded rationality hypothesis, this paper uses evolutionary game theory to analyze the decision-making behavior of audit institutions and Internet financial platforms in supervision and operation. It introduces the “scenario-response” thought of computational experiments to simulate the evolutionary game results. The experimental results show that under the current Internet finance ecology in China, the illegal operation of Internet financial platform is a stable and balanced strategy. By adjusting the behavioral returns, losses and cost parameters of the audit institutions, the strategic choice probability of strict audit supervision can be improved, and then it is proposed to improve the reward and punishment mechanism of audit supervision, optimize the cost of audit supervision and establish a long-term Internet financial audit and supervision system.