Construction And Application Of Implementation Framework Of The Affordable Housing Project Policy Audit

Affordable housing project policy is a policy benefiting people introduced by theParty Central Committee and the State Council, aiming at solving the housingproblem of medium and low-income citizens. Since the12th Five-Year Plan, thispolicy has made some achievements so far, but its system is not yet mature andadditionally with various problems emerging in the process of policy implementation,so there is a need to further intensify supervision in the implementation process withthe help of the state audit. However, in practice, because the relevant audit started late,the law of housing security has not yet come out, and the systems of local laws andregulations as well as the standards of audit are deficient, etc., shortcomings arise inimplementation of the policy audit. In terms of theoretical research, there has not beenscholars who put forward comprehensive policy audit for implementation of thepolicy based on the policy process, while in audit practice, affordable housing projectpolicy audit is replaced by one-sided policy implementation audit and even worsethere is no specific implementation framework for guidance.First of all, countermeasures against policy defects and implementation deviationhave been brought up in this paper: to implement affordable housing project auditpolicy and to briefly analyze feasibility, effectiveness and efficiency of theimplementation. After that, this study analyzes the problems existing in theimplementation process and puts forward a solution to this problem: to build a set ofsound audit implementation framework. This framework is to make clear thedefinition of affordable housing project policy audit; and then audit implementationframework to be built guided by policy and audit targets; combining with respectivetargets that has been attached emphasis to of the four stages of policy process, todescrib audit content and corresponding audit methods at each stage in detail, basedon which a system of audit evaluation index designed to specify audit content at eachstage and to quantify audit results.Finally, aided by the datum of the latest audit of anaffordable housing project implemented by the audit administration and several smallcases from it, this study has illustrated the application effect of the built auditimplementation framework as well as its several specific indexes.Innovation of this study lies in expanding affordable housing project policy auditfrom its limited policy implementation audit to a comprehensive audit of the four stages in policy process; a strictly logical and strongly practical implementationframework for the affordable housing project policy audit has been built to providereference and guidance for audit practice; and a sound audit evaluation index systemwithin the audit implementation framework has been established, which can not onlyhelp screen out audit risk points quickly and efficiently through the contrast analysisof index value, but also can quantify the audit results and strengthen the auditpersuasion.