Research On Government-subsidized Housing Audit

Government-subsidized housing includes three parts. They are affordable housing construction, shanty towns transformation and dilapidated house transformation. In recent years, government pay more attention to the construction of government-subsidized housing and set the target that 20% of our houses will be government-subsidized housing by 2015. Auditing agency devote greater effort to the audit of government-subsidized housing because it is in urgent and the task is arduous. The efficiency of government-subsidized housing influence the social harmony and the improvement of vulnerable families’ living condition. Audit announcements are achievements of auditing work so more people keep a watchful eye on them.The results prove that the government-subsidized housing audit play a role in constantly improving the development of government-subsidized housing. The audit scope continuously extend and four main problems stand out. They are misusing government-subsidized housing fund, misusing land of government-subsidized housing, illegal access to the indemnificatory housing and illegal sales of indemnificatory housing. Related departments pay high attention to the problems mentioned in audit results and a majority of the problems are solved.Although government-subsidized housing audit is effective, there are also some deficiencies in the working process such as legislation flaws, lack of theories, inadequate ability of auditors and the lack of audit criteria. It is quite natural that there are some defects in the concrete work of audit since government-subsidized housing audit is unripe. We can solve these problems by reinforcing personnel training, strengthening theoretical study, implementing follow-up auditing and applying computer auditing to the work.