A Research On The Patterns Of Auditing And Monitoring For City Autonomous Community In China

With the deep of the reform and opening-up policy, the development of market economy in China is double-quick, the accumulation of the experience and study affect promotes the course of industrialization and urbanization, the number of townspeople stratum is increasing quickly, the awakening of autonomous consciousness and the enhancement of politics attainment bring on the enormous change in autonomous community, which result in the institutional design deviating from the circumstance of the skeleton society administration, the accumulation of confliction in community and the ceaselessly jural issue on Property. With the gradually deviation of the connatural system design, the existing Patterns of Auditing and Monitoring has been diverging the primary intension of the system, which will not protect the self rights and interests of the vast owner. In recent years, the gathering on the intensification of contradictions induces the abundant Property issues so much as malignant mass issues. Especially, The Property Affair in December 2009 spurs the innovative research of Auditing and Monitoring Patterns for the city autonomous community, which is the vital and realistic problem at the present time. In order to vindicate the essential rights and interests of townspeople, strengthen auditing and monitoring becomes the vital safeguard for the protection of owner rights, the promotion of the skeleton democracy, the social stable and harmoniousness. The city skeleton autonomous cell is a self-management skeleton region, in which owner can carry out self-education, self-management and self-service via setting up autonomous organization. While the Audit of the city skeleton autonomous cell is the activity under the flaw of government, which is that relative institution of audit or auditor accept the commission of owner, and went through the financial of the communal fund in special area and the economic service activity by the auditing-methods, testing facticity, validity and efficiency. In the end, the auditor must put in the examining-opinion on the servicing-company and the committee of owner.Firstly, in respect that the concept verge of the Property Audit is too obscure, in order to make people lucubrate and comprehend the audit study on the city autonomous community, avoiding confusion. On the basis of the need of study, the author redefines correlative concepts and cards the relation of the correlative concepts over again in the article. In order to expound the relation of skeleton democracy, city skeleton autonomous cell, city skeleton autonomous organization and community autonomous organization clearly, the author applies the systematology, Marxian materialistic dialectics and national organization theory in a flexible way, which dissertate the status and organizational relation on city skeleton autonomous cell in theory.And then, the author sets forth the origin, characters, and the actuality of the Auditing and Monitoring patterns on Chinese community autonomous organization with method of historical analysis and method of comparative analysis by contract with the Occident, which makes us lay the solid foundation on the study of city skeleton autonomous cell, disclosing the flaws about the system design and the arrangement for the Auditing and Monitoring Patterns.Subsequently, on the basis of the Normative Research, the author dialyses the flaws on the system design and the arrangement for the Auditing and Monitoring Patterns with the theory of New Institutional Economics, supported by the case research method, the Property Dissension of Beijing Jianwai, which can give us more clear cognition about the relative problems, expounding the responsibility about the auditing-monitoring and the principal-agent from the system design angle of view. By the deep analysis of the situation, the author founds five serious supervisory flaws on the existing Auditing patterns of the city skeleton autonomous cell, in defect of the law groundwork. Which induce the scarcity of monitoring for the Owners'Committee, the Construction Contractor and Developer, the Property Management Company, the government department which supervises the real estate, and the use of property fund and the capital of compensatory and special maintenance. Those make the existing auditing-monitoring to exist in name only, the owners' rights and interests will be peculated by the member of the Owners' Committee, the Construction Contractor and Developer, and the Property Management Company, so much as some official supervising the real estate. Which accumulate the serious contradictions about owners and the before-mentioned Interest Group, and lead to endlessly dissension.In the end, on the basis of the theory analysis and the research on practice, supported by the existing unique situation in China and the rural auditing patterns, the author devises a new system and new auditing-monitoring mode, which introduces some new concepts, such as the open system on the information of affairs and finance, financing-monitoring group, and the center managing the property fund which is supervised by the relative government department, and so on.