Research On The Follow-up Audit Problem Of Urban Shantytown Rebuilding

The transformation of shanty towns is an important part of the construction of affordable housing projects and a major livelihood project and development project to improve the housing conditions of families in need.Due to the huge interest involved in compensation for demolition,land transfer,and monetary resettlement,it is subject to the unsound system and inadequate supervision.Some units and individuals have adopted the problem of making false materials and colluding with public officials and other means to make profits.This requires our auditing agencies to strengthen the audit of affordable housing projects and strengthen the concern about the transformation of shantytowns and the impact.This paper uses the literature method and the case method to study the tracking audit of shantytowns.The theoretical basis of its support is based on the theory of public fiduciary responsibility,and is based on the theoretical basis of the national audit “immune system” and new public management theory.Through reading and analyzing a large number of relevant domestic and foreign literatures,this paper summarizes the four parts of the security housing project and shantytown renovation,the government auditing duties in the shed reform,tracking audit and urban shantytown reconstruction tracking audit.Provide reference recommendations for case studies in this article.The case background of this paper is based on the large-scale annual affordable housing project audit project planned by the National Audit Office.It belongs to the government audit scope,and the shantytown transformation audit content is one of the key components with its own representativeness.Based on the 2016 B District Safe Housing Project Auditing Project,the squatter districts were selected to track and audit the contents of each stage,analyze the practice content and methods of shantytown reform audit,and analyze the use of funds and resource allocation in the shantytown reconstruction in Area B.The problem is to provide an analytical basis for strengthening audit effectiveness and follow-up audit work practices.This paper analyzes the three follow-up audit stages of the shantytown reconstruction tracking audit,which are the preliminary stage audit including the project establishment and financing,the audit of the shantytown demolition project and the post-audit of the resettlement housing phase.The problems discovered through the analysis of the research methods are mainly: the policy audit is incomplete;the early auditing efficiency is low,the auditing intensity isinsufficient;the land acquisition and demolition audit has no specific implementation plan;the resettlement housing audit tracking audit scope is too narrow.The reasons for these audit problems are not only the lack of macro-laws in China,but also the irrationality of audit organizations and the lack of professionalism of auditors.The fifth department of this paper combines the problems and reasons in the audit work of the fourth part to give suggestions,hopes that the countermeasures and suggestions are universal,can be extended to the whole country,and has a positive guiding role in tracking and auditing the shantytowns.It is of certain significance to improve China's relevant theoretical research and accelerate the progress of urban shantytowns in practice.