会计学院知识库

       数字技术的出现给予了传统金融转型契机，数字金融得以出现，数字金融的 不断发展毫无疑问增强了金融服务的覆盖深度与广度，使金融服务尽可能地惠及 更多群体，中小企业便是主要的受益者。尽管目前我国数字金融的发展处于国际 领先水平，但是仍需认清我国数字金融还处于初期发展阶段这一事实，在注重金 融创新的同时，创新监管同样刻不容缓。蚂蚁集团作为我国发展数字金融最早的 企业之一，备受社会关注。本文以蚂蚁集团上市失败案例为引，借助对蚂蚁集团 数字金融平台的分析，指出我国数字金融体系中存在的风险并提出相关建议。

       文章以蚂蚁集团暂缓上市为例，并分析案例始末，最终得到了数字金融发展 背景下中小企业融资的新风险特征，并围绕着数字技术这一视角，基于数字金融 服务实体经济这一重要作用，对如何把控数字金融的伴生风险进行分析。研究表 明：数字金融不仅体现了数字技术跨界融合的特征，同时还具备了数字技术的风 险不确定性，数字金融推动了我国金融行业快速转型，金融服务行业也得以实现 降本增效，但其本身具有的金融属性并没有改变，同时也没有降低金融风险，而 是以新的风险形式出现。

      论文通过分析发现，数字金融虽然在一定程度上纾解了中小企业融资约束的 问题，但随着数字技术的应用也暴露出了新的潜在风险会对中小企业融资造成一 定困扰，同时文章还发现数字金融发展背景下制约中小企业融资不单单是融资供 给方的问题，还有中小企业管理特征等内部原因。研究还发现数字金融的发展只 是从技术应用角度单角度地改善了融资供给方地信息获取效率问题，并没有从根 本上解决包括信用记录在内的中小企业特征状况问题。基于以上结论， 对不同 主体提出合理改善建议。

      The emergence of digital technology has provided an opportunity for the transformation of traditional finance ， and digital finance has emerged. The continuous development of digital finance has undoubtedly enhanced the coverage depth and breadth of financial services， enabling financial services to benefit as many groups as possible. Small and medium-sized enterprises are the main ones. beneficiaries. Although the development of my country's digital finance is currently at the international leading level， it is still necessary to recognize the fact that my country's digital finance is still in the early stage of development. While focusing on financial innovation， innovation supervision is also urgent. As one of the earliest companies in my country to develop digital finance， Ant Group has received much attention from the society. This article takes the failed listing of Ant Group as an example， and with the help of the analysis of Ant Group's digital financial platform， it points out the risks existing in my country's digital financial system and puts forward relevant suggestions. 

      The article takes Ant Group's suspension of listing as an example， and analyzes the beginning and end of the case， and finally obtains the new risk characteristics of SME financing under the background of digital finance development. From the perspective of digital technology， baseon the important role of digital finance in serving the real economy， Analyze how to control the associated risks of digital finance. Research shows that digital finance not only reflects the characteristics of cross-border integration of digital technology， but also has the risk and uncertainty of digital technology. Digital finance has changed my country's financial service model and improved the quality and efficiency of financial services. The financial attributes of the company have not changed， and financial risks have not been reduced， but have emerged in new forms of risk. 

      Through analysis， the paper finds that although digital finance has relieved the financing constraints of SMEs to a certain extent， with the application of digital technology， new potential risks have also been exposed， which will cause certain difficulties in SME financing. In the context of digital finance development， the restriction of SME financing is not only the problem of financing suppliers， but also internal reasons such as the management characteristics of SMEs. The study also found that the development of digital finance has only improved the efficiency of information acquisition at the financing supply side from the perspective of technical application， and has not fundamentally solved the problem of the characteristics of small and medium-sized enterprises including credit records. Based on the above conclusions， reasonable improvement suggestions are put forward for different