科技型中小企业技术创新基金审计研究

Research on the technology innovation fund for small and mid-sized enterprise audit

中小企业在成长的早期,普遍会遇到融资难的问题。为了扶持中小企业成长,增强科技型中小企业创新能力,国家设置了科技型中小企业技术创新基金。这么多年来,创新基金在支持科技型中小企业创新、创业方面取得了显著的成效,但也有一些问题值得我们思考和重视,这就是如何对创新基金的使用进行管理及使用效益进行审计问题,保证财政资金的投入合理并恰当的使用。

Smal and medium-sized enterprises in the early days of the growth, widespread problem of the financing difficulties encountered. In order to support smal and medium-sized enterprises to grow, and enhance the capacity of science and technology innovation of smal and medium-sized enterprises, national set up small and mid-sized enterprise technology innovation fund. Over the years, in support of science and technology innovation fund for smal and medium-sized enterprises innovation, entrepreneurship has achieved remarkable results, but there are also some problems worth our attention and reflection, this is how to carry on the management and the use of innovation fund use efficiency audit problems, ensure the financial fund investment is reasonable and proper use.