With revenue increase of our all levels of government, there is also a growing in government support fund categories and credits, but there exists some problems in the use of support funds, such as the management system is not sound, non-standard use, supervision does not reach the designated position and so on. This paper illustrates the current situation of enterprise special support fund, discusses the problems of enterprise special support fund audit, analyzes the difficulties of enterprise special support fund audit, and puts forward countermeasures to strengthen enterprise special support fund audit. Purpose of this section is to strengthen the supervision and management of funds, ensure the immune system function of national audit in the operation of ensuring the healthy development of economic and society, provide better audit support for government scientific decision , scientific management and build a service-oriented government.%从企业专项扶持资金审计的现状出发，提出了企业专项扶持资金审计中存在的问题，分析了企业专项扶持资金审计存在的难点，提出了加强企业专项扶持资金审计的对策。通过强化对这部分资金的监督管理，充分发挥审计在保障国家经济社会健康运行中的“免疫系统”功能，更好地为政府科学决策、科学管理和建设服务型政府提供审计支持。
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