The Case Study Of The Follow-up Audit Of Affordable Social-housing Projects In Y County

Food,clothing,shelter and transportation are the basic needs of people.With the rapid development of the economy and the rapid advancement of urbanization,the overall living standards of Chinese people have been greatly improved,the problems of food and clothing has been basically solved.In recent years,when house prices soar,more and more people are facing the problem of “Can't afford to live”,the housing problem has become an important topic that involves the well-being of the people.Housing is the foundation of human existence and development.Only when the problem of housing is solved,can people live and work in peace.The reports on the18 th CPC National Congress and the 19 th CPC National Congress clearly stated that it is necessary to solve the most immediate and most practical Interest problems which the people are most concerned about.It must continue to make new progress in issues such as housing in order to ensure the long-term stability of the country and let people live and work in peace.The per capita floor space of residents is also one of the important standards for building a moderately prosperous society.How to solve the housing problem of middle and low income families has become one of the important tasks of the Party Central Committee and the State Council.In order to meet the housing needs of middle and low income families and ensure and improve people's livelihood,the Chinese government continues to increase the construction of affordable housing projects,hoping to focus on the construction of affordable housing,shanty towns,rural dilapidated housing,and the social-housing program constructions centered on nomadic settlement projects to solve the housing problems that low-and middle-income families are eagerly facing.With the government's vigorous promotion,the construction of government-subsidized housing has developed rapidly.But then there is the problem: What is the effect of government-subsidized housing construction? This includes not only the quality of housing construction,but also whether the construction process is legally compliant,and whether the housing allocation is fair.To solve these problems,it is necessary to introduce national audit and make an objective evaluation of the effectiveness of government-subsidized housing construction through auditing.At present,the majority of government audits and nongovernmental audits adopt past audits.Past audits can make a comprehensive assessment of the authenticity,legitimacy and effectiveness of the financial revenues and expenditures and economicbusiness that have already occurred.Its disadvantage is that the audit results will lag.When problems are discovered,they have led to consequences and cannot be corrected.In this sense,past audit is meaningless.The affordable social-housing projects is a major project for people's livelihood.It is related to the overall economic and social development.The society is generally concerned about the affordable social-housing projects and the people are very much looking forward to it.Traditional past audits obviously fail to meet the audit requirements for the affordable social-housing projects.Follow-up auditing is an innovative approach to auditing and it is a brand-new auditor that can audit and supervise the entire process of project construction.Compared with traditional auditing methods,it has the advantages of preventability,intervening timely and continuity.Since 2012,the National Audit Office has requested that follow-up audit should be conducted for all nationwide affordable housing projects and listed as an annual key audit program.However,due to the short implementation time of the follow-up audit of affordable social-housing projects and the different audit environments faced by different provinces and cities.Till now,China has not yet formed a unified follow-up audit theory and auditing procedures of affordable social-housing projects.There is a relatively lack of follow-up audit theory of government-subsidized housing.Moreover,the auditors generally lack the case knowledge and practical experience to follow the audit of low-income housing projects,and may have problems and potential risks in the audit process.The lack of theoretical system and the lack of practical experience seriously affect the effect of tracking audit.For the above reasons,this article hopes to make some progress in theoretical and practical research.In theoretical part,by summarizing domestic and foreign research literature and integrating the existing theory of the follow-up audit of affordable social-housing projects,this will result a relatively complete theoretical system ofthe follow-up audit of affordable social-housing projects.This theory will systematically elaborate the meanings,principles,features,subjects,objects,audit procedures and theoretical basis of follow-up auditing for affordable housing projects.In practical part,the basic situation of the follow-up audit,the audit target,the audit content,the organizational division of labor and the audit execution procedures were introduced by combining the actual cases of the follow-up audit of affordable housing projects in the Y County of J Province.On this basis,an in-depth analysis of the process,content,and achievements of the follow-up audit was conducted.Many problems which are theInsufficient comprehensive of audit content,the too single method of audit,intrusive audit,the current form of review process and the disclosure of incomplete information were found.Then,it will analysis the underlying causes of problems from the perspectives of personnel,systems and laws.As a result,in order to enrich the practical content of follow-up auditing for affordable housing projects,it will make targeted countermeasures and suggestions accordingly.