The Financial Special Funds Audit Research Of Business Incubation Base

Since the 18 th National Congress,the Central Committee of the CPC Has Made the Important Strategic Plan to Promote "Mass Entrepreneurship and Popular Innovation" To create "double innovation" into one of the "twin engines" to push China’s economy forward,to achieve the overall upgrading of innovative entrepreneurship services,entrepreneurship to promote employment,and the ability to transform and apply scientific and technological achievements to a significant increase in several major objectives.In this context,local governments have issued guidelines and special fund management measures to encourage the construction of innovative entrepreneurship parks according to the central deployment,so as to promote the creation,incubation and regional economic development and employment of innovative entrepreneurial enterprises and micro and small enterprises.As an important part of macro-economic deployment and soil environment,entrepreneurial incubation base comes into being,and the special funds audit problem has become an important field that needs urgent attention and systematization norm.In the field of special funds audit of business incubator base,there are many gaps and problems to be solved in this field,because there are few practical experiences for reference in China.Due to the time lag of local governments in digesting and transmitting the current central guidance,auditors may not be able to execute audit work in accordance with the latest policies in time,and it is easy to overlook important system indicators and review dimension.For the auditor’s familiarity with the "specialness",the accurate application of the technical means,the achievement of the objective of the effectiveness audit and the follow-up audit,there are some improvements and improvements that can be made to the performance of the follow-up audit,Based on this,this paper is intended to present some methodological insights on current issues from the perspective of methodology and enforceability.For coordinating audit institutions and relevant grass-roots departments to assist the implementation of policies to encourage entrepreneurship,so as to maximize the use of special funds for business incubators,to create a sound environment for innovation and entrepreneurship,and to fully stimulate the vitality of innovation and entrepreneurship in the whole society.There is no research on the auditing of financial special funds in China,and there is still much research space for the auditing of financial special funds for business incubators through the review of the relevant literature of the auditing of financial special funds.The purpose of this study is to enrich the research content of the special funds audit in theory and to improve the effect of the special funds audit in the special funds audit of the business incubator.This paper mainly adopts the case study method,selects H Street Pioneer Park from 2016 to 2017 financial special funds audit case for the start-up incubation base to analyze.First of all,introduce the basic situation of H Street Business Park,start the audit background,and state the reasons for the selection,Through three stages of audit organization and preparation,audit implementation and investigation,audit results and reports,the audit process of financial special funds is introduced,which details the key points of implementation of work.Then the paper describes the problems found in the audit and analyzes the reasons,and puts forward the optimizing suggestions.The main problems in the auditing of the special funds of the start-up incubation base are as follows: the auditors are not familiar with the "specialness";Single technology and high audit risk;Pay attention to the capital use link audit,the benefit audit is weak;Audit follow-up procedures were not in place.Then,according to the related theory and practice,this paper analyzes the reasons from three aspects: defects in special audit environment,poor communication mechanism of audit information and insufficient capacity of auditors themselves,And corresponding to the three aspects of the current financial special funds audit of the start-up incubation base to improve the proposal.The first is to improve the audit environment;Second,strengthen information communication;Third,strengthen audit capacity.Finally,the paper summarizes the existing problems and reasons of the financial special funds audit in China’s business incubator base,and looks forward to its future research.