Research On Audit Of Urban Affordable Housing In Jiujiang City

As a kind of policy-oriented housing,urban affordable housing,which is specially built for low-and middle-income family groups,is an important livelihood project,but the current urban affordable housing is under construction,management and distribution.There are still many problems in the follow-up examination.If we want the people's livelihood projects to be truly "enjoyed and used by the people," to meet the needs of the low-and middle-income people in terms of actual interests,and to ensure that the national people's livelihood policy can be effectively promoted,Strengthening government audit is undoubtedly the best choice.This paper mainly analyzes and studies the government audit of urban affordable housing from the basic theories and basic application problems,such as the goal,content,procedure,index evaluation and method of urban affordable housing government audit.On the basis of referring to the audit of government funds,this paper studies how to improve the audit method,audit procedure,auditors and audit system in order to improve the government audit of urban affordable housing.Better meet the real needs of urban affordable housing construction.Finally,it is concluded that our country should perfect the legal system of urban affordable housing,organize and train the government auditors of urban affordable housing.Improve the urban affordable housing information disclosure system,strengthen the supervision and management of the public and audit.This paper selects Jiujiang City,Jiangxi Province,as a case study of indemnificatory apartment housing tracking audit,which is a typical third-tier city in China.Through the study,this paper obtains the following policy enlightenment:(1)We will improve the relevant laws and regulations on affordable housing in cities and towns.On the one hand,perfecting the relevant laws and regulations of urban affordable housing is to restrain the behavior error in urban guaranteed housing construction project,on the other hand,it is to improve the convenience and quality ofaudit work.(2)Improve the information disclosure system.There are few institutions about the accounting information disclosure of urban affordable housing in China,and there is a lack of unified data indicators.Therefore,it is necessary to establish an information platform and introduce an information disclosure system as soon as possible to ensure the objectivity,comprehensiveness and timeliness of urban affordable housing accounting information.(3)We will improve the supervision and management mechanism of urban affordable housing.Including collecting provident fund,transparent method information,publicizing the details of the use of special funds,making the urban affordable housing management system public,that is,the management work will be fully transparent,so that the public can understand their own rights and interests and the responsibilities of the government.(4)strengthen the training of government auditors.It is very important for the professional training of urban affordable housing audit staff to improve their professional literacy,comprehensive quality and professional ethics quality.