On Tracking Audit Research Of The Implementation Of The Guaranteed Housing Policy In A City

In recent years,following the introduction of a series of policies and measures of "stable growth,promoting reform,restructuring,benefiting the people's livelihood and preventing risks",policy tracking auditing began to prevail.In order to implement national policies and measures and promote steady economic growth,governments at all levels have intensified their audits in infrastructure,agriculture,people's livelihood,social security,environmental protection and other fields.Actively and extensively tracking audits was carried out.Policy tracking audit aims at promoting the smooth implementation of national policies and achieving the desired results.It intervenes in the whole process of audit projects in advance and carries out continuous supervision.Through tracking inspection,we can find out the deviations from the expected goals in the process of national policy implementation as early as possible,and put forward audit opinions and suggestions to urge them to rectify in time.In this way,it can not only promote the smooth implementation of national policies and achieve the desired results,but also embody the "immune system" function of national audit in ensuring the healthy operation of national economy and society.The Guaranteed Housing Policy is a policy of benefiting the people to provide the lowest security housing for the low-income residents in order to solve the housing problem.The Guaranteed Housing Policy which is provided for the Eligible Security objects.It is a kind of housing that the government unifies planning,financing,construction and distribution,and limits the construction standard and the price or rent standard of housing,so as to play the role of social security and social stability.Guarantee objects refer to families with housing difficulties,newly employed workers and migrant workers who meet the requirements of income and property in cities and towns,etc.The guaranteed housing project is a long-term project,which needs many years of continuous implementation and construction.As an annual tracking audit project,it can better reflect the characteristics of the process and sustainability of tracking audit,as well as the effect and role of rectification.The Guaranteed Housing Policy was implemented in 2007.The tracking audit of The Guaranteed Housing Policy was carried out nationwide in 2012,and the tracking audit work was carried out every year.This paper takes A City's Guaranteed Housing Policy tracking audit as the research object,hoping to draw inspiration and put forward suggestions through the analysis of the whole audit implementation process.Firstly,this paper summarizes the domestic and foreign scholars' theoretical research views on policy tracking audit,summarizes the functions,objectives,contents and methods of policy tracking audit,the evaluation of audit results and foreign experience,as well as the existing defects and improvement measures.Secondly,it introduces the concept,characteristics,theoretical basis and implementation status of policy tracking audit.Thirdly,it combs the policies of the State Council on The Guaranteed Housing Policy,and introduces the changes of the system of The Guaranteed Housing Policy.At the same time,it summarizes the audit reports issued by the Audit Office.Understanding the current implementation of China's Guaranteed Housing Policy and the implementation of Guaranteed Housing Policy tracking audit status.Forthly,the whole implementation process of The Security Housing Policy is analyzed.It is found that there are four problems in the audit process: The link of policy implementation tracking audit is not clear;policy implementation tracking technology is relatively backward;Inconsistent organizational arrangements for auditors;The evaluation of policy implementation tracking audit is not specific.In the end of this part,Further,I analysis of the causes of the problems are: auditors understand policy implementation tracking audit inaccurately;aditors lack of experience in policy implementation tracking audit;mismatch between audit resources and audit focus;and policy implementation tracking audit lack of standards and norms.In view of the above problems,the following measures are put forward to improve policy implementation tracking audit in China.Such as strengthening the quality training of auditors by establishing audit information sharing platform,optimizing personnel examination system and enhancing auditors' awareness and professional ability.In the aspect of audit technology,we should strengthen the pre-trial policy combing,and make full use of big data technology,and be good at using social audit force.In the aspect of audit arrangement deployment,we should coordinate external deployment arrangement and strengthen internal organizational division of labor.The audit quality can be improved by determining the evaluation criteria of audit results,strengthening the publicity of audit results,and establishing the accountability mechanism of audit institutions.