Study On Follow-up Auditing Of Ensuring Housing Project

The construction of China's housing security system has greatly advanced during the 12th Five-Year Plan,which has played an important role in accelerating the solution to the housing difficulties of low and middle-income families in cities and towns,further enhancing people's well-being and promoting the harmonious,stable and healthy economic and social development.China's State Council and relevant departments in charge successively issued a number of regulatory documents related to affordable housing projects and basically formed a set of institutional arrangement and policy system to promote the sustained and healthy development of affordable housing projects.All local governments are also actively exploring innovative institutional arrangements for ensuring the effective implementation of housing projects.China has entered the "13th Five-Year Plan" period,which is the most important and crucial five years in the process of China's reform and development.It is not only the stage where the economy gradually enters the "new normal" but also the crucial stage for building a well-off society in an all-round way.Under such a background,how to conduct a comprehensive and effective auditing and supervision of such a large-scale government investment project with such a huge scale and bearing on people's livelihood has made it an important and realistic auditing issue for it to exert its due social and economic benefits.This paper first introduces the theoretical basis of the follow-up audit of affordable housing project,and analyzes the objectives,scope,contents,methods and processes of the follow-up audit of affordable housing project in depth.Then take the 2015 Sable City housing audit follow-up audit of S city as an example to analyze the problems existing in the project of fund raising and using,project construction management and housing allocation management of affordable housing project,which reflects the existence in the follow-up auditing of affordable housing project The problem.And study how to improve it through some measures to better perform its audit duties and better meet the actual needs of guaranteed people for affordable housing.