Research On Tracking Audit Problems Of Affordable Housing Projects Policy In China

Living in a home is the basic demand of both urban and rural residents and it is a due meaning for the full realization of a well-to-do society.Since the beginning of the new century,the prices of China's commercial housing have continued to rise rapidly,increasing by more than the increase in the income of most residents,which has exacerbated the plight of urban and rural residents,particularly low-and middle-income groups,in purchasing commodity housing.As early as in 1994,in order to solve the housing problems of low-and middle-income groups,the Chinese government had already proposed the concept of affordable housing.Later,it gradually evolved into a comparatively systematic policy of affordable housing and was listed in the national "Twelfth Five-year Plan" and The "Thirteenth Five-Year Plan" outline.In order to promote the effective implementation of the Affordable Housing Project Policy,under the leadership of the National Audit Office,audit organizations at all levels began to conduct relatively comprehensive and complete tracking audits of the Affordable Housing Project Policy from 2012.In the form of tracking audit,the intervention time of audit of the implementation of affordable housing projects has been advanced,so that the details of the policy implementation process can be more in-depth understood,the problems existing in the implementation of policies can be more easily discovered,and timely improvement can be supervised.This paper mainly uses the method of literature research and case study.Firstly,it details the historical evolution and the latest development of China's affordable housing project policy.Taking the affordable housing project tracking audit results of Audit Office as the analysis of the status quo of tracking audit of the implementation of affordable housing project policy,and compared with the case of tracking audit of the policy of A-safety housing project in city A.Analyzed the problems existing in the construction of project implementation,capital use,and housing distribution in the implementation of the affordable housing project,combined with the analysis of the characteristics of the policies of the affordable housing project and the auditing contents of the auditing agencies,and found the following major problems: Auditing time is difficult to grasp;insufficient attention to the effectiveness of audit rectification and audit recommendations;the professional quality of auditors needs to be improved;the policy of the affordable housing project is not timely sorted out;the funding sources for the policy of the affordable housing project are complex and the audit scope is limited.In conjunction with auditing practices and issues,the following solutions are proposed: Scientifically determine audit intervention time;pay attention to audit rectification and suggestions;strengthen the professional quality construction of auditors;strengthen the induction and consolidation of policy documents;improve the policy and legal system,and expand auditing authority.This article,through presenting the theory of tracking audit of affordable housing projects policy,and combining actual case studies,proposes policy recommendations to improve tracking audit for the implementation of affordable housing projects.It is expected to provide references for the continuous optimization of the Chinese government's audit,especially the tracking audit of affordable housing projects.