From Single To Comprehensive: A Study On The Imple Mentation Mode And Effect Of Auditing Policy Of Small And Medium-Sized Enterprises In Dongguan

China's national economic development,social progress would not have made so great success without small and medium-sized enterprises.It's of great significance to improve the level of development of these enterprisesfor the healthy development of national economy,people's livelihood and social stability.And the enterprise performance audit is to consider the economic situation,the full use of the value of the enterprise resources,specifically for the various departments of the business activities,such as running the project efficiency,policy effects,departmental capital gains and so on.Therefore,in the current context of the rapid development of SMEs,but also to optimize the policy environment for the establishment of new SMEs also created an excellent environment,attention to the implementation of performance audit policies for SMEs,whether for their own development or National economic development,are a very practical significance of a topic.Therefore,this paper regards the performance audit policy of small and medium-sized enterprises of Dongguan government as a case,analysis of the problems and causes,and try to build a sound audit policy evaluation mechanism for SMEs.This paper defines the core concepts of performance audit,performance audit policy,policy implementation and small and medium enterprises,and combs the domestic and foreign literatures on policy implementation and performance audit policy implementation.On the basis of such analysis,it analyzes the status quo of SME deve lopment and performance audit policy implementation.At the same time,it analyzes the current situation of performance auditing policy of small and medium-sized enterprises in Dongguan around the implementation subject of performance auditing policy,exec ution mode and execution effect,revealing the problems.Finally,the author suggests the way to improve the effect of policy implementation of small and medium-sized enterprises in Dongguan,by referring to the foreign performance auditing policy implementation model and effect evaluation method.The results will help to promote the SME audit policy effectiveness of the smooth development of SMEs to improve the implementation of audit policies to achieve the effect of the level and quality to optimize policy operation,Government to provide guidance.