CAJ | 학술논문

中小企业在成长的早期，普遍会遇到融资难的问题。为了扶持中小企业成长，增强科技型中小企业创新能力，国家设置了科技型中小企业技术创新基金。这么多年来，创新基金在支持科技型中小企业创新、创业方面取得了显著的成效，但也有一些问题值得我们思考和重视，这就是如何对创新基金的使用进行管理及使用效益进行审计问题，保证财政资金的投入合理并恰当的使用。
중소기업재성장적조기，보편회우도융자난적문제。위료부지중소기업성장，증강과기형중소기업창신능력，국가설치료과기형중소기업기술창신기금。저요다년래，창신기금재지지과기형중소기업창신、창업방면취득료현저적성효，단야유일사문제치득아문사고화중시，저취시여하대창신기금적사용진행관리급사용효익진행심계문제，보증재정자금적투입합리병흡당적사용。
Smal and medium-sized enterprises in the early days of the growth, widespread problem of the financing difficulties encountered. In order to support smal and medium-sized enterprises to grow, and enhance the capacity of science and technology innovation of smal and medium-sized enterprises, national set up small and mid-sized enterprise technology innovation fund. Over the years, in support of science and technology innovation fund for smal and medium-sized enterprises innovation, entrepreneurship has achieved remarkable results, but there are also some problems worth our attention and reflection, this is how to carry on the management and the use of innovation fund use efficiency audit problems, ensure the financial fund investment is reasonable and proper use.