Discussion On Audit Of Indemnificatory Housing In LY City

Since the new century,China's real estate industry has ushered in a new round of rapid development,the price of housing has also soared,has made many ordinary residents difficult to bear.In recent years,although the trend of housing price growth has slowed down,for many ordinary people,owning their own house is still a luxury,affordable housing has naturally become the best choice for many ordinary families.As the name implies,is a kind of affordable housing has the attributes of the social security housing,is a country for protect the housing rights and interests of low-income people and families in our country has built a special nature of the housing,mainly including economic applicable housing,public rental housing,low-rent housing and commercial housing price,it is not only beneficial to solve the housing problems of low-income residents,and conducive to the healthy development of China's real estate industry.At present,there are few special researches on the audit of affordable housing in China.Many of the studies only focus on the macro-economic background,and only put forward suggestions for the large framework of the audit of affordable housing projects.The affordable housing audit theory and practice are organically linked together,and the operability is not strong.The existing research is more on government investment and construction projects and capital management,but how to do better in practice,More effective use of reasonable methods to formulate and implement audit procedures these issues need more scholars to pay attention to and study,As an important part of the national livelihood project,there are still some problems in affordable housing,and strengthening the audit of affordable housing is an important measure to meet the housing needs of low and middle income people.Finally,the author puts forward some Suggestions to improve the affordable housing audit according to the problems and causes.According to the logic analysis,this paper introduces the concept and policy of affordable housing,the meaning and characteristics of the audit of affordable housing,and mainly adopts the method of literature and case analysis,the procedures and methods of affordable housing audit and the relevant audit theory.Secondly,taking the LY city housing audit as an example,the author makes a concrete analysis,according to the logic of introducing the basic situation-putting forward the problem-analyzing the reason-putting forward the suggestion of improving the problem.Based on the actual situation of the housing audit in LY,this paper probesinto the problems and the causes of the problems in the audit of the affordable housing in the LY city,and then puts forward some suggestions to improve the audit of the affordable housing to help solve the problems and explain the reasons.Finally,the full text is summarized.There are six parts in this paper.The first part is the introduction,the sixth part is the conclusion,the second to the fifth part is the key chapter of this paper.The second part is the overview of the affordable housing audit.This chapter mainly introduces the meaning and characteristics of affordable housing audit,as well as the audit procedures and methods,and introduces the theoretical basis of affordable housing audit,focusing on the three audit theories of public fiduciary responsibility theory,immune system theory and performance audit theory.The third part is the case introduction.This chapter mainly introduces the basic situation of affordable housing in LY city,the audit process and organizational framework,as well as the problems existing in the audit work.The problems in the audit of the affordable housing in LY mainly include the lack of audit independence of the audit project personnel.The audit project is not scientific,the method is not appropriate,the work efficiency is not high,the audit work is complicated,the workload is huge,the audit resources are limited,the follow-up supervision is merely a formality,and the audit pays more attention to the legal and compliance audit.The evaluation of project economy,benefit,effectiveness,environment and equity is ignored.The fourth part mainly analyzes the reason why LY is the problem in the audit of affordable housing.In this chapter,the causes of the problems in the audit of affordable housing are deeply analyzed from four aspects: audit system,audit resource matching,audit process and audit evaluation index.The main reasons for the problems include,first of all,the shortcomings of the audit system,the imperfection of the legal system,the double leadership of the audit departments by the audit institutions at the higher level and the government at the same level.The personnel arrangement and fund management of the organization are restricted by the government at the same level,which affects the independence of the audit.Secondly,the lack of audit resources makes it difficult to match the audit workload,hinders the realization of the audit objectives,and affects the audit quality.Thirdly,when the audit project is established,the focus is shifted,the audit method lacks of systematization,the function of follow-up management and supervision and rectification is ignored,and it does not meet the requirements of audit.Finally,there is a lack of reasonable auditing evaluation standards and unreasonablydesigned audit evaluation index.The fifth part is to put forward the measures to perfect the LY city affordable housing audit.This chapter puts forward the improvement measures for the problems found in the previous audit of affordable housing and the causes of the problems.Specifically,these measures mainly include reforming the audit system,improving the independence of the subsidized housing audit,scientifically allocating and effectively utilizing audit resources,rationally formulating the audit process,pay attention to the follow-up management and supervision of affordable housing and set up unified audit evaluation index,and construct audit evaluation index system.Therefore,it is hoped that it can provide a reference for improving the research on the audit of affordable housing,promote the policy of affordable housing and strictly enforce the audit,and has better protection of the housing rights and interests of middle and low-income people.