Abstract: The support of financial science and technology funds for scientific and technological innovation activities has been continuously strengthened. Due to the large number and wide range of objects supported by financial science and technology funds,there are differences in the understanding of relevant policies among various entities,which inevitably leads to non-standard phenomena in the use of funds. Based on the audit process and results of financial science and technology funds,this paper analyzes the causes of relevant problems around the common problems and risk points in the use of financial science and technology funds,and puts forward corresponding countermeasures and suggestions on this basis,providing reference for the use and management of financial science and technology funds.

Key words: financial funds, research funds, audit