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近三年来,各地积极贯彻落实中小企业发展扶持政策,帮助中小企业克服困难,促进中小企业自主创业、技术改造、结构调整和转变发展方式。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,存在弄虚作假现象。二是在资金使用环节,少数企业存在挤占挪用专项资金问题。
In the past three years, various localities have actively implemented the supportive policies for the development of small and medium-sized enterprises, helped small and medium-sized enterprises overcome difficulties, and promoted SMEs to start their own businesses, transform their technologies, readjust their structures and change their modes of development. However, judging from the audit investigation, some SMEs still have some problems in reporting and using special funds for finance. First, in the project reporting session, some enterprise application materials do not match the current policies and actual conditions, there is a phenomenon of fraud. The second is the use of funds, a few companies have misappropriated special fund for misappropriation.