Case Analysis Of Policy Loan Audit For Small And Medium-sized Enterprises In H County

In recent years,my country’s small and medium-sized enterprises have grown very rapidly and become the backbone of creating economic benefits and promoting social development.However,despite the rapid development of small and medium-sized enterprises at this stage,they also faced with many obstacles,among which financing is the most important problem.Under such a realistic background,policy loans for SMEs emerge from time to time,and the core of its design is to allow limited financial funds to drive the normal operation of the SME guarantee system.The emergence of the policy-based loan model for SMEs,on the one hand,it is that the government provides credit guarantees and strong repayment guarantees for SME loans,which effectively alleviates the "crisis of confidence" banks have in SMEs.Therefore,banks are more willing to actively cooperate with the government to spread Policy loans give full play to their own advantages in capital and expertise to help SMEs develop;on the other hand,compared with general commercial loans,policy loans require a lower repayment interest rate,which further reduces the loan cost of SMEs and greatly reduces the cost of loans.To a large extent,the loan pressure of small and medium-sized enterprises is reduced,and the development of small and medium-sized enterprises is facilitated.Focusing on the implementation effect of policy loans for SMEs,the National Audit Office and local audit institutions at all levels have organized audits on policy loans for SMEs.The theoretical system of policy-based loan auditing to guide auditing practice.Therefore,it has certain practical significance to study the policy loan audit of SMEs.Taking the case of SME policy loan audit in H County as the starting point,this article expounds the connotation,characteristics,methods and procedures of SME policy loan audit through the combination of theory and case,and summarizes the experience and enlightenment of SME policy loan audit.It is helpful for enriching the theoretical system of policy loan auditing for SMEs,enriching the techniques and methods of policy loan auditing,and improving the quality of policy loan auditing.On the basis of actively reading the relevant literature on the policy loan audit of small and medium-sized enterprises,it reveals the deficiencies in the policy loan audit of small and medium-sized enterprises in H County,analyzes the problems in the audit process,and digs out the reasons behind them.The actual situation puts forward constructive countermeasures from four aspects: increasing auditing efforts,enhancing the strength of auditors,paying attention to improving auditing quality control,and actively exploring auditing techniques and methods.This article is divided into six parts.The first part is the introduction,which mainly introduces the background and significance of the topic selection of the article,and analyzes the research results of domestic and foreign scholars on the impact of policy loans on the development of SMEs,the audit methods of SME policy loans,and the improvement of the audit quality of SME policy loans.Summarized the relevant views,and put forward the research ideas and methods of this article.The second part expounds and analyzes the concept,goal,characteristics,method and theoretical basis of the audit of SMEs’ policy loan.The third part reviews in detail the relevant situation of the policy loan audit case for SMEs in H County,including the description of the audit subject and object,the scope of the audit,the key points and the facts found,and points out that the data required for the audit is incomplete in the policy loan audit.,the strength of the auditors does not match the task volume,the audit procedures are not perfect,and the audit methods have not yet been informatized.The fourth part deeply analyzes the reasons for the problems in the audit of policy loans for SMEs in H County,mainly including the limited audit power of policy loans,unscientific staffing of the audit team,loopholes in audit quality control,and inadequate application of audit methods and methods.In order to provide a basis for the next step to propose measures to improve audit procedures,enrich audit methods,and improve audit quality.In the fifth part,according to the problems and causes in the audit of SME policy loans in H County,the following four kinds of policies to improve SMEs in H County are put forward in terms of standardizing audit work procedures,rationally allocating and integrating audit resources,etc.Loan audit countermeasures.First,strengthen the audit of policy loans.Mainly starting from three aspects: increasing the management’s attention to policy-based loan auditing,popularizing auditing knowledge,and improving the auditing system to maintain the authority of policy-based loan auditing.Second,enhance the personnel strength of policy loan audit.First of all,it is necessary to improve the level of auditors’ application of big data audit analysis technology,secondly,to optimize the allocation of members of the audit team by adopting the method of "bringing the old with the new and combining the old with the new",and finally,we must focus on cultivating audit talents and enriching the practice of young auditors.experience.Third,attach importance to improving the audit quality control of policy loans.It mainly starts from three aspects: carrying out the audit quality inspection and evaluation of policy loans,constructing reasonable audit evaluation indicators,and establishing a reasonable reward and punishment mechanism.Fourth,actively explore the technologies and methods of policy loan auditing,including promoting information-based auditing,realizing audit resource sharing,establishing a good communication mechanism with audit objects,learning new technologies and methods of auditing,and providing policy loan auditing for small and medium-sized enterprises.Practice provides a solid foundation.The sixth part is the conclusion,which summarizes and looks forward to the conclusions drawn in this article.