High And New Technology Enterprise Identification Audit

In this new stage of full and rapid economic and social development,innovation and science and technology are of self-evident importance to the country and society.Science and technology and innovation are the fundamental driving force for the development of countries and enterprises.High-tech enterprises are a good platform and carrier for the development of science and technology,which promote the development of science and technology level at the national level.In order to encourage the development and strength of high-tech enterprises,we have issued a lot of policies to help high-tech enterprises.If a company is recognized as a high-tech enterprise,it will receive a one-time local reward,the corporate income tax rate can be reduced from 25% to 15%,research and development expenses can enjoy additional deductions,and the period for settling losses can be extended to 10 years.In addition,the title of "high-tech enterprise" can increase brand awareness,attract the attention of investors,increase social recognition,and have an advantage in bidding for projects,which can help enterprises participate in more projects and create more corporate wealth.As for the identification of new and high technology enterprises,the state has issued the Measures for the Administration of the Identification of New and High Technology Enterprises,which contains a number of provisions to screen out the real new and high technology enterprises.However,in order to enjoy preferential treatment,quite a few of the enterprises applying for admission have faked the number and obtained the qualification of high-tech enterprises by various means,misleading investors and wasting precious national resources.At present,enterprises are in full swing to apply for the qualification of high-tech enterprises,but high-tech enterprises identification of special audit risks,at the same time for auditors,due to the limitations of professional ability to determine the nature of the enterprise from the technical level is not easy,so that auditors from their own good at the financial field of high-tech enterprises identification of special audit is a problem to be solved.By referring to relevant literature,current relevant research still focuses on the study of general identification methods and risk prevention methods.There is not much involved in the identification of high-tech enterprises from the perspective of financial verifiability.Meanwhile,there is no study on the identification of high-tech enterprises with special audit and financial verifiability combined with cases.Therefore,from the perspective of financial verifiability,it is necessary to provide more empirical evidence for the special audit of high-tech enterprises.It is difficult for auditors to audit high-tech enterprises from technical aspects,but some characteristics can be seen from the financial data.In order to more clearly judge the high attributes of enterprises to declare,prevent misleading investors,let state-owned funds into worthless enterprises.In order to deal with the risk problem of special audit for the identification of high-tech enterprises at present,the literature analysis method is adopted to analyze the research status of special audit for the identification of domestic high-tech enterprises.Secondly,this paper selects two typical companies--Philingkos and Nova Nebula.After the analysis of high-tech enterprises and financial verifiability of these two companies,it is concluded that the high attribute of Filingkos is weak,while the high attribute of Nova Nebula is strong.At the same time,it also puts forward some policy-based suggestions for the identification of high-tech enterprises to provide operable suggestions for the development of high-tech enterprises identification of special audits,which can improve the efficiency of high enterprise identification of special audits,so as to standardize the market of our high-tech enterprises and realize the precision help.