Research On Follow-up Audit Of Affordable Housing Policy Implementation

In January 1995,after the State Council promulgated the "National Housing Project Implementation Plan," the relevant departments of the state began to develop affordable housing construction.The proposal of this major decision has greatly contributed to improving the housing problems of low-and middle-income families,poor families and other people with housing difficulties in China’s cities and towns.After several years of exploration and practice,China’s affordable housing projects have had a basic prototype,except for affordable housing.In order to make a benign construction of affordable housing projects,the Audit Commission has audited the implementation of housing policies in some cities and counties in China since 2007,and expanded to the whole country in 2012.Many problems have also been discovered,while summarizing the effectiveness of policy implementation.Judging from the audit reports in recent years,the scope of the audit is constantly expanding,and the content of the audit is also constantly enriched.At the same time,the problems in the implementation of the policy are gradually exposed,which makes the government audit Roles are becoming more and more important.However,the follow-up audit of China’s affordable housing projects began late,and its theoretical development and practice level are still in the exploration stage.Judging from the effect of the implementation of China’s housing project,it has indeed solved the problem of housing difficulties for some people.However,it is undeniable that there are still some problems in the implementation process.The tracking audit still has theoretical and technical difficulties.Therefore,the exploration of this research is still a long way to go to better improve in order to implement the policy of affordable housing projects and break through the difficulties of tracking and auditing.This article is written on the premise of understanding the development background of China’s affordable housing project and its audit,and analyzing its research significance.By reading and analyzing a large number of relevant domestic and foreign related security housing projects,policy implementation audits and follow-up audits,the related concepts are first defined,and based on the "social security theory","housing filtering theory" and "new public management theory".These three theories lay the theoretical foundation for the writing of the article;then analyze the audit announcement published by the National Audit Office in China,and provid a detail overview of the follow-up audit of the affordable housing projectfrom the status quo of the tracking audit of the affordable housing project in China and the key points and difficulties of its follow-up audit;then the CQ City A District 2016 Safeguard Housing Project Government Audit Project is taken as an example for specific analysis,and the auditing method,audit implementation,the audit results and the rectification of the problems of the 2016 Affordable Housing Project Tracking Audit in Area A of CQ City are introduced.Based on the current situation of the auditing of the security housing project in Area A of CQ City,combined with the current status of China’s current housing audit,the specific problems are as follows: the relevant legal system for safeguarding housing policies and auditing are not perfect,"Tracking" audit flow in form,audit resources are not enough,the lack of information sharing platform and insufficient attention to audit recommendations.Finally,the following five points are proposed to improve the relevant legal mechanisms:establish an information sharing platform,adjust and track audit time,strengthen the audit talent team and attach importance to audit recommendations.