Research On Tracking Audit Of Safe Housing Project

The affordable housing project is a key project of the "Twelfth Five-Year Plan" and the "Thirteenth Five-Year Plan" and is a landmark project for safeguarding people's livelihood in China.Accelerating the construction of affordable housing projects is of great significance to building a service-oriented government and building a harmonious society in China.China's affordable housing projects require government support and require social supervision.As a new type of whole process continuous auditing method with Chinese characteristics and in line with the actual situation of auditing in China,tracking audit provides a new way to solve the problems in the process of audit development in China.Tracking audit can not only effectively overcome the shortcomings of traditional auditing passive,lagging,low efficiency,but also effectively avoid waste of funds and timely eliminate the "hotbed" of corruption and bribery.This paper is based on the nationwide implementation of the follow-up audit of the affordable housing project.Starting from the basic theory concept,it first introduces the theoretical status quo of the domestic and international security tracking project audit,and expounds the public trust economic responsibility and "immunization".The relevant theoretical basis of the system theory and the key concepts of the follow-up audit of the security housing project,combined with the necessity,environment,implementation subject and object,content and method of the security housing project tracking,analysis of the follow-up audit of the security housing project Provide the theoretical foundation.Secondly,aiming at the status quo of the affordable housing project,this paper analyzes the results of the auditing results of the National Safeguard Housing Project from 2012 to 2016,and analyzes the series of funds management,engineering construction and housing management audits in China's affordable housing project at this stage.problem.At the same time,this paper selects the case of the follow-up audit of the affordable housing project in Hangzhou,and combines the case as a local level situation with the situation at the national level.The face and point are supplemented by the security audit project to track the audit ideas and enrich the content of the article.Finally,this paper analyzes some problems in the tracking audit work,and finds out these problems from the improvement of relevant laws and regulations,the use of big data audit methods,the focus on audit rectification,and the improvement of audit team construction.The issue hopes to play a role in the future development of the follow-up audit of affordable housing projects.The innovations of this paper are as follows:Firstly,by consulting a large number of relevant domestic and foreign literatures,combined with the theory of public entrusted economic responsibility and the theory of"immune system",a theoretical system is formed,which enriches the tracking audit theory of China's affordable housing project to a certain extent.Secondly,based on the principle of combining theory with practice,this paper analyzes the status quo and problems of China's affordable housing projects in the past five years,and puts forward some countermeasures and suggestions for improving China's affordable housing projects.