Study On The Audit Agency Purchasing Social Intermediary Service

With the steady growth policies to further promote the full implementation of supply side reforms,the government investment project construction like a raging fire,deputy city center and,as China's economic immune system audit bureau undertakes the increasingly heavy task of audit.The contradiction between the existing audit staff and the increasing number of projects is outstanding,which brings great challenge and pressure to the audit.The audit bureau of purchase of social intermediary services became a choice like timely assistance.On the one hand,the participation of the social intermediary agencies to solve the shortage of personnel and the shortage of professional quality of the urgent need,on the other hand,also brought the integrity of the risk,quality risk and regulatory risk.How to deal with this situation?This study adopts the "problem oriented" way of thinking,to guide the thinking of the problem,to solve the problem.First,according to the research literature to understand the current situation of domestic and foreign government audit to buy social intermediary,and pay attention to the development and Reform Commission,Finance Bureau and other departments at the same level,find out the basic situation of social intermediary to participate in government work.Then SWOT analysis of social intermediary organizations,clarify its strengths and weaknesses and opportunities and risks,based on investigation of institutions and social intermediary agency audit risk audit bureau to find out the feasible suggestions to buy social intermediary organizations,problems,reasons and possible.According to the problem,the research on the countermeasures.The main conclusion is that according to the audit bureau of purchase audit quality problems,the social intermediary service in the audit discipline problems and audit supervision and management problems,need to adopt five measures,in particular to strengthen the social intermediary supervision,set up an evaluation system of reward;the establishment of training system,standardized training mode and training content;open bidding to determine the social intermediary service base of the Department,establish the project allocation mechanism is transparent;adhere to the Law Commission,by the "agency" to "Participatory" project,get rid of the regulatory vacuum;proceed from the fundamental,strengthen the audit bureau of personnel training,improve the overall quality level.According to the strategy,T District Audit Bureau has formulated specific measures,including: the establishment of social intermediary service library,clearing the project allocation,establishing and perfecting the social intermediary organization management methods,charging methods and evaluation methods.The actual case of government audit through social intermediary in the affordable housing project,will be practical problems in the process,precautions and solutions to demonstrate,effective strategies and measures to test by practice,and according to the feedback of the actual effect of housing projects in the audit process to improve the social intermediary participation of government audit measures should be improved and strengthened.