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随着科技资金财政补助的不断加大,虽然监管也得到了进一步加强,但部分企业在财政补助科技资金使用中在项目申报、实施及验收等环节仍存在较多问题,影响了财政补助科技资金的杠杆作用的发挥。文中笔者主要结合专项审计调查中发现财政补助科技资金使用存在问题,并提出了在具体使用中如何加强监管,从而提高科技资金的使用率。
With the continuous increase of financial subsidies for science and technology funds, although supervision has been further strengthened, some enterprises still have more problems in reporting, implementation and acceptance of projects in the use of financial subsidies for scientific and technological funds, affecting the financial subsidies for scientific and technological funds The leverage of play. The author mainly combined with the special audit investigation found that financial subsidies for the use of science and technology funding problems, and put forward in the specific use of how to strengthen supervision, so as to improve the utilization of science and technology funds.