Research On The Performance Audit Of Special Funds For The Development Of Small And Medium-sized Enterprises

High quality development is an important task for China’s current economic and social development.In this critical transition period,as the backbone of economic development and the most active economic cell,the development trend of small and medium-sized enterprises is bound to receive widespread attention from various government departments and all sectors of society.Under the new situation,facing the important background of science and technology self-reliance,revitalization of the real economy,and rural revitalization strategies,small and medium-sized enterprises,as the main body of the market and the main body of vitality,are the main guarantee to promote residents’ employment,promote high-quality economic development and integrate into the new dual-cycle development system.During the "14th Five-Year Plan" period,the situation at home and abroad is facing complex and profound changes.Our country embarked on a new journey to realize socialist modernization in an all-around way.The development of small and medium-sized enterprises will also inevitably face new demands and challenges.In order to break down barriers to the development of small and medium-sized enterprises,fill gaps and weaknesses,and promote high-quality development of small and medium-sized enterprises,the central government has established a special fund for the development of small and medium-sized enterprises.In 2014,the Ministry of Finance and other departments jointly issued the "Interim Measures for the Management of Special Funds for the Development of Small and Medium-Sized Enterprises",which began to integrate a number of special funds for the development of small and medium-sized enterprises,so as to better improve the efficiency of financial funds and empower the development of small and medium-sized enterprises.With the continuous expansion of the scale of the special funds for the development of small and medium-sized enterprises,the gradual increase in the scope of coverage,and the increasing sensitivity of funds and social attention,its use has received widespread attention.Government departments hope to strengthen the supervision of special funds for the development of small and medium-sized enterprises through performance auditing,and ensure that the funds truly play a significant role in promoting the development of small and medium-sized enterprises.However,my country has not yet established a reference to small and medium-sized enterprise development special fund performance audit index system,and the special fund performance audit lacks standardized standards.Based on the above background and on the basis of relevant research results at home and abroad,this thesis takes the implementation of the development policy of small and medium-sized enterprises and the operation logic of the special fund for the development of small and medium-sized enterprises as the main line,and constructs the performance audit evaluation index system of the special fund for small and mediumsized enterprise development from four dimensions: project decision-making,project management,achievement output and comprehensive effect.Taking "specialized,refined and innovative" small and medium-sized enterprises in A province as an example,the practice is carried out to promote the performance audit of the special fund for the development of small and medium-sized enterprises,and give full play to the constructive role of audit in "treating the disease and preventing the disease".This article first explores the theoretical basis and related concepts;Then lead to research objects and research cases,conduct research around the case of "specialized,specialized,and new" small and medium-sized enterprises,explore their development status and policy implementation,find out the goals,processes,and issues of the performance audit of special funds for small and medium-sized enterprise development,and explain the necessity of constructing evaluation indicators for the performance audit of special funds for small and medium-sized enterprise development.Then,based on the problem orientation,combined with the actual situation of A province and A province’s "specialized,refined,special and new" project,A scientific,comprehensive and operable evaluation index system is constructed "according to local conditions",and the evaluation method is elaborated in detail.Finally,the indicator system constructed in the previous article is used to evaluate the "specialized,specialized,and new" SMEs in A Province in 2021,to verify the operability and rationality of the indicator system constructed in this article,and to propose suggestions for improving audit evaluation.It is hoped that the research results of this article can make some contributions to the actual work of the performance audit of special funds for the development of SMEs.