Research On Policy Implementation Follow-up Auditing Of The Affordable Housing Project

Affordable housing project is the national key project of "twelfth five-year" and“thirteenth five-year”,and it is one of the most important policies related to people’s livelihood in our country.Besides,it is also an important part of social security system in our country.Since the affordable housing project began,it has formed a system including affordable housing,low-rent housing,public rental housing,price-limited housing and new housing turned from shantytowns.This policy solved the housing problem of tens of millions of families.We should put our attention on the national thirteenth five-year audit plan,it says that one the one hand,we should focus on the policy implementation auditing.On the other hand,we should care about projects related to people’s livelihood.As a result,follow-up auditing on affordable housing project’s policy implementation is a realistic choice.After four stages of development about this policy,the central and local governments have introduced a series of corresponding interim procedures,implementation plans and so on.These documents provide a legal basis to the effective implementation of affordable housing project.The national audit office led local audit institutions,carrying out follow-up audit of affordable housing project and published audit result announcements since 2010.These audit result announcements summarizes the problems in the policy implementation,and the problems can be divided into three categories: money management,affordable housing project construction management,distribution of affordable housing and follow-up management.The problems audit reveals reflect that the audit plays a very important part in the supervision of this policy.This article first summarizes the research status and related conceptions of affordable housing project auditing.The second part focus on the audit results announcements to sum up the practical experience;After the summary of current theory and practice status,the next part puts forward the framework of policy implementation follow-up auditing.This framework includes audit objective,audit subjects and objects,audit contents,audit methods.The audit contents and methods are about basic situation of the policy auditing,the specific three-part of policy implementation auditing and rectification situation auditing.Among them,the specific three-part of policy implementation includes three aspects: capital management,affordable housing allocation and management,project construction management.Then,this article witch takes S province,city A government audit program as an example,uses the framework and analyzes problems in affordable housing project implementation in city A,and then analyses the reason of these problems.Finally,this article studies how the government audit helps improving this policy by updating new methods of audit,perfecting the auditing system,and strengthening the audit personnel.Through theses solutions,we hope that auditing can help fill the policy loopholes,promote affordable housing projects to play a better role in improving people’s living standards and the harmonious development of society.