中小企业普惠金融政策跟踪审计评价与优化建议

Tracking Audit Operation Mechanism and Optimization Measures of Inclusive Financial Policy for Small and Medium-sized Enterprises

普惠金融政策频繁出台与实施,为长久饱受融资约束的中小企业拓宽了融资渠道,但若对普惠金融政策缺少跟踪审计,会难以掌握政策惠企实际效果。依据普惠金融政策制定及落实的传导路径,设计了中小企业普惠金融政策跟踪审计运行机制,结合国家重大政策措施落实情况跟踪审计公开资料,发现存在减税降费政策落实执行不到位、融资支持政策落实深度不够、部分惠企措施在落实的最后阶段存在堵点,进而导致普惠金融政策未能充分发挥出预期的政策效用。这反映出中小企业普惠金融政策跟踪审计面临诸多难点,尤其在数字技术推动下,当前审计人员、审计技术、审计组织方式等方面亟待做出相应提升。因此,需充分发挥协调联动作用、优化审计工作方式、加快审计队伍人才建设,同时完善监管及问责机制,进一步提升普惠金融政策跟踪审计质量和效率,进而促进中小企业高质量发展。

The frequent introduction and implementation of inclusive financial policy has enriched the ideas and widened the channels for small and medium-sized enterprises that have been subject to financing constraints for a long time.However,if there is no follow-up audit of inclusive financial policy,it is difficult to quantify and evaluate the policy performance and master the actual effect of policy benefiting enterprises.Based on the tracking audit mechanism and policy implementation of inclusive financial policy,combined with the public information of the National Audit Office,it is found that under the promotion of digital technology,the current auditors,audit technology and audit organization mode need to be improved accordingly,so as to give full play to the tracking audit effect of inclusive financial policy,effectively alleviate the financing problems of small and medium-sized enterprises and boost the long-term development of small and medium-sized enterprises.