Study On The Follow-up Audit Of Affordable Housing Project Policy In China

Affordable housing project,as a key livelihood project in my country’s "13th Five-Year Plan",is also one of the key development contents clearly proposed in the "14th Five-Year Plan".To promote the smooth implementation of housing policies and the high-quality development of housing projects,the supervision role of national audit should be brought into play.Therefore,it is of great significance to carry out follow-up audit research on affordable housing project policies.This paper mainly uses literature research method and case analysis method.Firstly,it sorts out relevant domestic and foreign literatures,summarizes the research on affordable housing projects and policy follow-up audit,and reviews the literature.Secondly,conduct an overall analysis of the implementation needs,implementation elements,and implementation results of the follow-up audit of my country’s affordable housing project policy,and find out the common problems in the audit;The annual audit project carried out on the construction and policy implementation is used as a case study to conduct a detailed analysis of the audit project of the affordable housing project in S province,including audit objectives,audit intervention time,audit content and methods,etc.,and conduct effectiveness analysis and predicament analysis;Finally,for the problems of general analysis and case analysis,draw conclusions and propose perfect countermeasures.Based on the overall analysis and case analysis of the follow-up audit of housing projects in my country,this paper draws the conclusion: the current follow-up audit of housing project policies is slightly lacking in five aspects,mainly including many departments involved,resulting in a huge audit workload;The tasks are heavy and require high professional skills of auditors;insufficient use of audit results in poor audit rectification results;untimely audit intervention makes it difficult to give full play to the advantages of policy tracking audit;outdated audit methods reduce audit efficiency.This paper provides countermeasures for the above problems,aiming to provide more practical solutions and practical countermeasures for the problems existing in the follow-up audit of housing projects,hoping to provide reference for the development of audit practice.