This paper uses panel data of prefecture-level cities from 2015 to 2022 to analyze and examine the impact of the follow-up auditing of sci-tech innovation policies implemented by national audit on the cultivation of urban “specialized, refined, characteristic, and innovative (SRCI)” enterprises. The study finds that the follow-up auditing of sci-tech innovation policies promotes the cultivation of urban SRCI enterprises. Mechanism analysis shows that the follow-up auditing of sci-tech innovation policies promotes the cultivation of urban SRCI enterprises by optimizing the government affairs environment; further tests also reveal that the promoting effect of the follow-up auditing of sci-tech innovation policies on the cultivation of urban SRCI enterprises is more significant in cities in the central and western regions, non-first- and second-tier cities, non-provincial capital cities and non-planned separate-list cities, as well as in cities with a larger government debt scale . At the same time, the urban innovation environment，legal environment and financial environment plays a positive moderating role in the relationship between national audit and the cultivation of urban SRCI enterprises. The findings of this paper not only provide empirical evidence for national audit to promote the high-quality development of enterprises, but also lay a theoretical foundation for further promoting the development and cultivation of SRCI enterprises.