| The reform of the housing security system is an important part of China’s comprehensive deepening of reform,the main content of the economic system reform,is to alleviate the imbalance and imperfect national economic development,reflect social justice,to ensure that the people live in an effective means.After three stages,the goals of housing reform are as follows: to establish a new urban housing system suitable for the socialist market economic system,and to realize the commercialization and socialization of housing;We will accelerate housing construction,improve living conditions,meet the growing housing demand of urban residents,and implement a housing monetization and security system.The government-subsidized housing project,as an important measure of the housing system reform,has effectively expanded the sources of housing since its implementation in 2008,greatly guaranteed and improved the housing environment of some people,and promoted community stability and harmony as well as economic and social development.From the height of promoting the reform of housing security system,we should fully understand the importance of the audit of housing project.Based on the background of housing system reform,this paper explores the audit problems in the implementation process of government-subsidized housing project,focuses on the key points and difficulties in the audit process,analyzes the causes,and puts forward feasible suggestions.First,explains the selected topic background,research significance,research purpose and method,analysis of relevant literature research at home and abroad,put forward about audit problems and countermeasures research achievements of the Angle is not much,determine the focus of this article is in order to better solve the problems of low-income housing project audit,to better guide audit practice,Help auditors better perform their duties of audit supervision.This paper analyzes the process of housing system reform in China and the important role of audit of low-income housing project in housing system reform.Second,in C city Y area of affordable housing projects audit as an example,detailed introduces the C city Y district housing reform background,auditing practices and results,etc.,through the review of the comfortable housing project actual guarantee results,found the city affordable housing construction project,there may be a major problem,the allocation process and deeply analyze the deep cause of formation,Put forward specific suggestions;Then,reveal the problems of the audit was conducted by,including the relative independence of audit,also do not match,the efficiency of the audit and the amount of audit lag,the single way of supervision,audit corrective complete degree is not high,and analyze the reason is that the audit management system existence malpractice,audit resources are difficult to match the audit work,audit process is not scientific,the execution of the lack of effectiveness;Finally,the immune system theory and public fiduciary responsibility theory are used to analyze,and the countermeasures of strengthening the reform of audit management system,scientific allocation of audit resources,optimization of audit process,and promotion of the application of audit results are put forward. |
