Research On Digitalization Of Internal Audit Of R&D Funds In High-tech Enterprises

The Ministry of Finance of the People’s Republic of China and the State Taxation Administration,in 2023,declared a new policy on Pre-tax Deduction of R&D Expenses,broadening its application and inspiring businesses to pursue scientific and technological progress.However,during the specific implementation process,the incidents of enterprises abusing R&D preferential policies to take advantage of policy dividends are frequent.According to relevant data,a total of 189 cases of R&D fraud occurred during 2018-2022,which seriously affected the allocation efficiency of innovation resources.This includes both the reasons of inadequate macro regulation and internal mismanagement of enterprises,manipulation and fraud caused by the degradation of professional ethics of the personnel concerned.This paper focuses on the latter,hoping to optimize the internal audit of R&D funds by using digital technology,so as to play a role in improving the efficiency of enterprise R&D and innovation.Based on this background,this paper summarizes the risk points and problems of internal auditing of R&D expenses in high-tech enterprises,analyzes the failed case of internal auditing of R&D expenses in Lanshan Technology,draws on the successful experience of digital internal auditing in Huawei,and puts forward specific suggestions for optimizing internal auditing of R&D expenses in high-tech enterprises.Adopting the theory of principal-agent,internal control,risk management,and cost-benefit,this paper utilizes literature analysis,case study,and questionnaire survey as research methods,and conducts the research within the framework of "problem identification-problem analysis-problem solving".The research is conducted under the framework of "problem identification,problem analysis and problem solving".This paper begins by summarizing the effect of digital economy on internal audit work and the current digitalization of internal audit,and then delves deeper into the need for digital transformation of R&D funds’ internal audit.Secondly,in view of the frequent occurrence of R&D fund falsification cases,the survey summarizes the problems of internal audit of R&D funds in high-tech enterprises,and the results show that although 72.5% of high-tech enterprises are in the process of digital transformation or have completed it,the degree of data sharing cannot meet the needs of internal audit,and there are still problems such as poor departmental independence,insufficient standardization,unclear audit focus and There are still problems such as poor departmental independence,insufficient standardization,unclear audit focus and poor implementation of audit results.Furthermore,the failure case of internal audit of R&D funds of Lanshan Technology is analyzed,and the successful case of digital internal audit of Huawei is summarized to cope with the above problems,and experience is sought in terms of institutional settings,digital internal audit measures and specific guarantees.Proposing optimization suggestions,the following are put forth: first,to enhance the internal audit atmosphere by augmenting the autonomy of the internal audit institution,stimulating the alteration of internal audit function and enhancing the professional structure of personnel;second,to optimize the internal audit procedure of R&D funds through digital technology;third,to guarantee the optimization of internal audit of R&D funds by enhancing the internal audit management system,safeguarding enterprise data security and revising digital technology.This paper focuses on the internal audit of R&D funds in high-tech enterprises,deeply investigates the problems of internal audit of R&D funds,and proposes specific optimization suggestions based on Huawei’s digital internal audit experience,in order to provide reference for the internal audit of R&D funds in related enterprises.