Earthquake Disaster Relief Funds And Disaster Recovery Reconstruction Tracking Audit Research

Under the inflence of the world's two largest seismic belt—Circum-pacific seismic belt and Eurasian seismic belt,earthquakes occur frequently in China,which not only threatened the life and property safety of the public,can also cause social panic,seriously affecting economic development,and even disrupt the normal operation of the entire social system.In the case of rapid development of China's comprehensive strength,diversification of sources,more and more earthquake donations.Earthquake relief paragraph real of raised,and received,and distribution,and allocated and management using,link of run status and using efficiency how,disaster Hou recovery reconstruction of work of implementation and process whether legal,and reasonable,and effective,is need national audit organ full play track audit in relief paragraph real and disaster Hou recovery reconstruction of supervision role,active take the effective measures should,ensure earthquake disaster and victims real real cut to by assistance,makes social by of loss down to minimum.Based on the research results on the basis of the earthquake disaster relief and post-disaster recovery and reconstruction follow-up audits were studied.First explained has trustee economic responsibility on the,and information not symmetric on the,and national audit "immune system" on the,related theory based,on track audit and the earthquake relief paragraph real and disaster Hou recovery reconstruction track audit of meaning and the features for has overview,then described has earthquake relief paragraph real and disaster Hou recovery reconstruction track audit of organization and implementation,including its need,and audit object,and audit target,and audit content,and implementation difficult and the audit results announcement;second,Using description sex statistics of method analysis in recent years four times earthquake of relief paragraph real track audit and disaster Hou recovery reconstruction track audit of situation,described has earthquake relief paragraph real and disaster Hou recovery reconstruction track audit of status;last to Yunnan Yiliang earthquake for cases for earthquake relief paragraph real and disaster Hou recovery reconstruction track audit of in-depth analysis,summary out sound earthquake track audit related legal according to,and constantly integration track audit resources,and perfect audit supervision right of defined,recommends.