Audit Of Land Acquisition Demolition Project Of Ji’nan City For Example Tracking Land Acquisition Demolition

In the city’s modernization, the industrialization process, the real estate industry rapid development, has gradually become one of the pillar industry of our national economic development. At the same time, land expropriation has become focus of attention around the leadership, the people concerned about the. By land acquisition demolition caused by the increasingly sharp social contradictions, and even trigger a series of malignant removal incident, analyze its origin, hiding in the many hidden dangers. First, with the infrastructure construction and real estate investment in fixed assets increased, demolition work tasks to various parts of the great, less manpower, workload is big contradiction. In some parts of the demolition work, layers of principal layers of subcontracting phenomenon, to provide opportunities for illegal appropriation of state, collective capital. Second, because of the resistance is usually large, hand turning to obtain more compensation, resort to deceit, illegal structures more common phenomenon. Land acquisition demolition on the other hand is the first process of engineering construction, some places in order to pay more, of thought, by increasing the unreasonable compensation for relocation cost, schedule, damage to the interests of the state and collective. Third, the demolition assessment agencies uneven, admittance doorsill is low, the lack of effective supervision and industry self-discipline, even there are turning to provide high evaluation of commitment and payment refund and other ways to attract business, assess the objectivity, impartiality and authenticity are not guaranteed, coupled with the lack of the necessary external supervision mechanism, bring hidden danger to the interests of the state and collective.Auditing organs as the country’s economic supervision departments, shouldering the service in the macro-control, national, collective interests, safeguard social fairness and justice and the responsibility of financial discipline. Therefore, the author thinks, the audit organ shall, according to the needs of the development of the situation, the timely adjustment of the audit approach, land acquisition demolition into auditing organs of vision at the same time, pay attention to land acquisition demolition of these risks, which is regarded as one of the key audit, to safeguard national financial security and legitimate interests of the masses.For a long time, land acquisition demolition audit as part of the investment audit, carried out in China on the land acquisition demolition project audit, supervision and audit are often afterwards, but from the completed land acquisition demolition project audit results show that, in this audit mode, the audit time arrangement to afterwards, not only difficult to found that the problem, even through the financial information audit found problems, can not remedy, financial capital in the land acquisition demolition project investment efficiency is not high. To promote the auditing profession to explore a new audit mode and audit tracking. Land requisition tracking audit can better play the function of the immune system audit, prevent the occurrence of corruption. An important part of tracking audit as the audit method of project land acquisition demolition, the audit procedures, main contents, methods have undergone significant changes. The inertia of thinking and traditional practices of auditors will be tracking audit approach replaced.The main purpose of this paper is on government land acquisition demolition systematically study and discuss the follow-up audit, make up for government land acquisition demolition project tracking audit theory lag; the land requisition tracking audit practice experience summary of the audit bureau of Ji’nan city development, land acquisition demolition practice achievement curing move project tracking audit, formed a certain land acquisition demolition audit tracking system in theory, provide a theoretical basis for promotion related experience. In summing up the process of land acquisition demolition tracking audit experience, main problems of the current land acquisition demolition tracking audit in practice and puts forward the counter-measures to prevent audit risk, enrich and perfect the investment auditing theory and promote the development of national audit.In this thesis, the economic control theory, the "immune system" theory as a guide in land acquisition and demolition of tracking audit definition, objectives, as well as the lack of related theories, especially combined with my working practice, elaborated the land requisition tracking audit mechanism construction, organizational innovation and so on the practices, standardize combing the key link and the key points of implementation of audit key examples illustrating, then analyzes its risk and puts forward some corresponding preventive measures, and finally on how to carry out the follow-up audit innovation are analyzed and discussed. The innovation of this paper:a summary from the land acquisition demolition control, tracking the audit of the audit risk prevention and other aspects, set up the "prevention first, ask follow-up audit ideas effect", the government investment construction project complete tracking method system of audit, the audit tracking behavior norms summary, effective to improve the quality of audit and audit management level, has a strong practical significance.