Study On The Audit Optimization Of The Allocation Of Affordable Housing

Since the abolition of the welfare housing policy in 1998,China has gradually started implementing the construction of affordable housing,which is being expanded especially after 2007 when housing security system was standardized.In this period,the follow-up audit of affordable housing carried out by the National Audit Office every year played a crucial role in guaranteeing the rapid and steady growth of construction scale and fair distribution of affordable housing.As the affordable housing is playing a more and more important role in China's housing system and social security,as an important part of follow-up audit of affordable housing,distribution audit keeps exhibiting problems against the policy intentions,and objective problems including difficulty in audit data verification,insufficiency in audit personnel and inability to cover full audit content are keeping audit from fully playing its role.This study aims to optimize the audit in affordable housing distribution,guarantee the fairness and justice in housing distribution,and provide policy suggestions for improving people's livelihood and social harmony.First,this thesis summarizes the studies on distribution audit related to affordable housing conducted by domestic and foreign scholars,based on which,this thesis sums up audit reports on government-subsidized housing projects released by the National Audit Office between 2012 and 2017,and determines the importance and significance of study on discovering problems existing in distribution audit.Later,this thesis carries out initial analysis of both current situation and problems existing in audit by taking affordable housing distribution audit in City S as the case study.Then,this thesis conducts investigation over 103 audit personnel working in the front line,discovering the problems and reasons of distribution audit through case study and further survey and research as follows: the current post-event audit causes tight schedule,heavy task and inability to fully cover audit content;information barriers existing between departments leads to the insufficiency of audit proof,difficulty in audit data verification and risk of audit data tempering;the lagging dynamic management of affordable housing resources results in the difficulty in implementing the exit mechanism.Secondly,an evaluation model is constructed by using AHP method.Based on survey and research,this thesis prioritizes the factor to be improved for improving both efficiency and quality of distribution audit.According to the scores of factor and sub-item problems in need of urgent improvement in questionnaire,this thesis contrasts scores of primary indicators and secondary indicators in the evaluation model in pairs and establishes the judgment matrix,uses Yaahp to calculate the importance weight of each secondary indicator,and adopts quantitative method to have further prioritized the factor to be improved for improving both efficiency and quality of distribution audit.The study indicates that whether the basic audit data is true is the biggest problem at present;distortion of audit data information,incomplete audit coverage,difficulty in implementing exit mechanism and difficulty in sharing audit data are the most important factors influencing the efficiency and quality of distribution audit.Based on the study,this thesis puts forward three problems of risks to be solved,efficiency and orderly exit related to audit optimization.Finally,this thesis proposes of three optimization countermeasures targeting the above-mentioned problems,namely,in terms of audit data,introduce big data countermeasure and build audit database model based on big data;in terms of audit procedures,introduce block chain countermeasure and build distribution audit optimization model based on block chain;in terms of access and exist,introduce real-time audit countermeasure.Based on the comparison of the three countermeasures,this thesis analyzes the possible optimization effect and bottleneck,and puts forward corresponding strategy dealing with the difficulties from four aspects of technology,resource,supervision and legal system.