Zhao Yingying

Practice Areas

Finance, specializing in science-and-technology project audits and R&D expense collection; special-purpose audits for High-tech Enterprises and Specialized, Refined, Differentiated and Innovative (SRDI) Enterprises; financial compliance verification; financial counseling for science-and-technology project applications; standardized construction of enterprise R&D systems from the financial dimension; issuance of special audit reports; identification and remediation of corporate financial risks; financial guidance on additional deduction for R&D expenses; and financial review for the evaluation of Science-based Small and Medium-sized Enterprises (SMEs).

Professional Experience

With years of financial experience, she has long been engaged in fiscal and tax services for technology-oriented enterprises. She independently undertakes special audit services for High-tech Enterprise accreditation and SRDI enterprise cultivation and recognition, and can issue compliant and valid special audit reports in accordance with policy requirements.

She excels in full-process practical guidance on R&D expenses. She is familiar with R&D project initiation management, establishment of R&D subsidiary ledgers, allocation of the eight categories of R&D expense items, and practical implementation of the additional tax deduction for R&D expenses. She accurately grasps the key assessment criteria under high-tech enterprise standards, including the boundary definition of R&D activities, the R&D expense ratio, the compound annual growth rate of operating revenue, and other core indicators, and has solid hands-on experience in standardizing financial accounting for technology-based enterprises.

Her service scope covers the initial accreditation and re-accreditation of High-tech Enterprises, the application and review of SRDI enterprises, the evaluation of Science-based Small and Medium-sized Enterprises (SMEs), and the performance evaluation of government-funded science and technology projects, among other scenarios, with abundant practical cases across diverse industries.

Based on enterprises' actual operating status, she identifies financial weaknesses, standardizes accounting treatment for R&D activities, detects various financial risks in project applications, optimizes financial data for submission, and prevents non-compliance issues and indicator shortfalls in advance. She is proficient in the financial-module completion logic of various science-and-technology application platforms, bridges daily corporate financial accounting with policy requirements for project applications, and delivers integrated, practical financial solutions.

She provides end-to-end services including special audit execution, R&D financial system establishment, accounting reorganization and rectification, and financial review of application documents. Her clients include large, medium-sized, and small enterprises in equipment manufacturing, new materials, electronic information, intelligent technology, and other sectors.

Well-versed in the review policies for High-tech Enterprises and SRDI enterprises, she identifies corporate financial deficiencies from the evaluators' perspective. Balancing policy rules with clients' business realities, she delivers actionable rectification and optimization proposals, and provides professional, rigorous, and pragmatic special financial services for clients.

Representative Cases

Handled a special audit project for the High-tech Enterprise accreditation of an equipment-manufacturing enterprise; completed audit evidence collection and data verification, issued a special high-tech audit report, and supported the enterprise's application for high-tech qualification.

Provided financial audit and full-process R&D expense counseling for an intelligent-technology company applying for SRDI enterprise qualification; built R&D expense ledgers, standardized expense collection, and completed the full set of financial audit work.

Delivered standardized R&D expense reorganization and a special additional-deduction service for a new-material enterprise; sorted out historical accounting records, formulated reasonable allocation rules for R&D expenses, and improved the R&D subsidiary ledgers.

Conducted a financial verification project for the Science-based Small and Medium-sized Enterprise (SME) evaluation of an electronics technology company; finished financial data validation, eliminated potential financial risks, and assisted the enterprise in obtaining official SME registration.

Carried out R&D ledger construction and R&D expense collection guidance for a machinery and equipment enterprise; trained in-house finance staff on R&D expense collection standards, and helped build a long-term standardized R&D financial accounting mechanism.