Audit Research On Land Acquisition And Demolition Of Railway Projects

With the rapid development of China’s economic construction and the further acceleration of urbanization,in order to implement the general requirements of the Fifth Plenary Session of the 19 th Central Committee of the Communist Party of China and the "14th Five-Year Plan",under the guidance of Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era,we will focus on a transportation power and High-quality railway development requires auditing of land acquisition and demolition by audit institutions to help prevent the loss of state-owned assets,reveal prominent problems and hidden risks of projects in land acquisition and demolition,promote high investment performance,prevent government debt risks,and prevent capital expropriation and demolition.A large amount of surplus or illegal expropriation and demolition is of great significance to promoting the deepening of the reform of the railway investment and financing system and the construction of anti-corruption and integrity.Although the national audit has an obvious auxiliary role in the implementation of policies related to land acquisition and demolition,the author found that although there are many theoretical studies on land acquisition and demolition,few scholars have discussed land acquisition and demolition from the perspective of audit supervision.This thesis attempts to further consolidate the research results of this kind of land acquisition and demolition audit by further subdividing the research object into the audit of land acquisition and demolition of railway projects,and provides further theoretical basis for audit practice.The research ideas of this article are as follows: First,based on the stakeholder theory and information asymme try theory,the relationship between stakeholders of land acquisition and demolition is discussed.The current situation and necessity,further analyze the impact of the new public management theory on the audit of land acquisition and demolition of railway projects,and then analyze the problems existing in the audit of land acquisition and demolition of railway projects,analyze the reasons,and finally guide the new public management theory.To achieve the audit supervision function as the goal,combined with the influence of the new public management theory on the audit of land acquisition and demolition,aiming at the problems existing in the audit of land acquisition and demolition,it proposes optimization from the aspects of system construction,audit resources,audit objectives,audit modes,audit methods and audit results.suggestion.Based on the above analysis,this thesis draws the following conclusions: In order to exert the audit supervision function,the current railway project land acquisition and demolition audit is from the perspective of post-new public management,combined with the current situation and necessity of the railway project land acquisition and demolition audit,and more emphasis is placed on the system at the audit implementation level.More emphasis is placed on collaborative auditing in auditing resources;more attention is paid to the right to know,the right to participate and the satisfaction of the public in the audit operation level;more attention is paid to performance and responsibility in the formulation of audit objectives,and more attention is paid to land acquisition and demolition of railway projects.The efficiency and stability of the audit and the performance of the local government’s fiduciary responsibilities;the realization of information-based auditing in auditing methods;the implementation of the accountability system and the transparency of auditing results in terms of auditing results.Specific suggestions also include improving relevant policies and regulations in the field of land acquisition and demolition auditing of railway projects,strengthening collaborative auditing,enhancing the overall quality of auditors,comprehensive stability and environmental audit objectives,standardizing land acquisition and demolition audit processes,fully implementing follow-up audits,and increasing the use of big data.And pay attention to the rectification of audit results and the construction of transparency of results.