The impact of fintech on the financing of small and micro enterprises--Based on the perspective of financial transparency and audit risk

This paper explores the impact of fintech in the financing of small and micro enterprises, especially from the perspective of financial transparency and audit risk. Research shows that fintech improves the financial transparency of small and micro enterprises through big data, artificial intelligence and other technical means, reduces audit risks, and thus improves the financing environment. However, fintech also brings new challenges, such as information security and regulatory issues. Through theoretical analysis, this paper puts forward corresponding policy suggestions, in order to provide reference for fintech to better serve the financing of small and micro enterprises.