The Research On Tracking Audit Model Of Affordable Housing

In recent years,government try to increase efforts on affordable housing construction,plan to implement of cover over20%of the town of affordable housing in2015.In the face of major people’s livelihood big engineering, the time is tight.The national audit office intensify efforts to tracking audit,have audited31provinces, autonomous regions and municipalities, five cities under separate state planning including low-rent housing,public rental housing, affordable housing.The audit content on capital investment the use of capital investment,project construction,distribution operation,the follow-up management,the complete set of policy implementation.In the face of people’s livelihood so significant government investment projects,how to carry on the comprehensive and effective audit supervision,prompting projects to play their social benefits and economic benefits become a significant and realistic audit subject.Combined with the domestic and foreign relevant track audit related research status quo of affordable housing,take public accountability theory,the immune system theory,the social security theory,fair distribution theory and the housing filtering theory as theoretical support.In-depth discussion on affordable housing tracking audit about raising management and use fund,The project engineering construction,distribution operation,effect assessment,a total of four aspects of the audit content.At the same time,introduced the procedures and methods of affordable housing to track audit.Emphasis on the computer audit method in the application of affordable housing to track audit.Taken S city housing project tracking audit as a example,detailed instructions in practice how to reflect the working way and the method of tracking audit,and affordable housing project auditing concrete operation process.According to the result of case analysis,combined with theoretical analysis,put forward the proposal on how to perfect the affordable housing project tracking audit:optimize the environment of affordable housing to track audit,Innovation of affordable housing to track audit method,under the condition of perfect information tracking audit approach,reasonable location of affordable housing tracking audit involvement in depth,scientific configuration of affordable housing tracking audit of human resources.