论文部分内容阅读
自高新技术企业认定办法颁布以来,越来越多的高新技术企业提出申请,享受到国家的扶持政策,对于高新技术企业的发展起到了良好的促进作用。但同时由于申请认定的企业数量越来越多,原有的认定办法便会存在一些问题,出现部分伪高新企业,这就对会计师事务所的工作提出了更高的要求。文章在此背景下,对于高新技术企业认定审计中的问题进行了详细探讨,并提出了相应的对策。
Since the promulgation of the Measures for the Determination of High-tech Enterprises, more and more high-tech enterprises have applied and enjoyed the state’s supportive policies, which have played a good role in promoting the development of high-tech enterprises. However, at the same time, as the number of enterprises applying for accreditation is more and more, some problems exist in the existing determination methods and some pseudo-high-tech enterprises appear. This puts forward higher requirements on the work of accounting firms. In this context, the article discusses in detail the problems in the audit of high-tech enterprises and puts forward corresponding countermeasures.