论文部分内容阅读
近三年来,各地积极贯彻落实中小企业发展扶持政策决,但从审计调查情况来看,部分中小企业在申报和使用财政专项资金中还存在一定问题。一是在项目申报环节,部分企业项目申报资料与现行政策和实际情况不符,存在以旧代新、多头申报、弄虚作假的现象。二是在资金使用环节,少数企业存在挤占挪用专项资金的问题。三是在项目建设上,企业自有资金投入不足、报大建小、项目未按计划建成投产,致使企业实际效益与申报预期效益存在较大差距。这些问题严重影响了企业扶持政策的落实,如不加以规范,将制约企业发展资金效益的正常发挥。
In the past three years, all localities have actively implemented the supportive policies for the development of SMEs. However, judging from the audit investigations, some SMEs still have some problems in reporting and using special funds for finance. First, in the project reporting stage, some enterprise application materials do not match the current policies and actual conditions, and there is a phenomenon of using new and long-established declarations and falsifying them. Second, in the use of funds, a few enterprises have misappropriated the use of special funds. Thirdly, on the project construction, the enterprise has insufficient investment in its own funds and reported that the project is small in size and the project has not been completed and put into production as planned. As a result, there is a big gap between the actual benefit of the enterprise and the expected benefit of the application. These problems have seriously affected the implementation of enterprise support policies, if not regulated, will restrict the normal development of enterprise development funds.