Research On The Performance Audit Of SME Development Fund

As of May 2018,China has 43 million SMEs,accounting for 99.3% of the total number of enterprises,accounting for 55.6% of the total GDP.In the development of the national economy,SMEs have shown great market vitality and optimized resources.Providing tremendous opportunities and benefits in terms of configuration,employment promotion,export expansion and the provision of personalized services.The state attaches importance to the in-depth development of small and medium-sized enterprises.The SME Development Fund initiated in 2015 has entered the operational stage.With the development of the fund,our supervision must also be promoted simultaneously.This requires an important tool of national audit to play a role.This is used as an evaluation tool to measure the compliance and effectiveness of fund operations.At the same time,SME Development Fund performance audit is an endogenous tool for public policy activities.It focuses on risk-oriented and results-oriented,emphasizes the evaluation of the effectiveness of policy implementation,and plays a role in feedback and supervision of policy formulation and implementation.However,the current SME Development Fund audit mainly adopts the financial revenue and expenditure audit method.The content and focus of the audit mainly focus on whether the fund establishment procedures are in compliance,whether the fund funds are illegally diverted,whether the funds are paid in a timely manner,etc.,and there is no system,Management level research fund performance issues.From the theoretical point of view,the first half of the thesis introduces the policy of the SME Development Fund,which constitutes the functional orientation of the SME Development Fund Audit and the relevant literature on the performance audit of the SME Development Fund.It adopts the new public management theory,the public fiduciary responsibility theory and the public policy audit.The three theories of "three-dimensional model" are used as the theoretical basis and combined with the characteristics of the SME Development Fund audit.Then,combined with the specific audit cases of S City,according to the situation of audit implementation and implementation,the audit findings are sorted out and the deep-seated reasons behind the problems are analyzed.Then,starting from the solution of the problem,according to the significance and objectives of the SME Development Fund policy,combined with the relevant experience and specific methods of the United States and according to the relevance of the objectives,the SME development performance audit is divided into four directions;The establishment of the development fund,guidance policies,fund management,and use of funds will be analyzed and constructed on the basis of these four objectives to form a sound path.Innovation point of this article is mainly in the following aspects: current research for small and medium enterprise development fund audit at the early exploration stage,in this paper,on the basis of case analysis,draw lessons from the relevant audit experience,combined with China's current practice of small and medium enterprise development fund,provide a reference for the audit practice of small and medium enterprise development fund.