Research On Auditing Of Shantytowns Transformation In County A

The shantytown reconstruction in China is a symbolic livelihood project carried out by the state to safeguard and improve people's livelihood,achieve the goal of maintaining social equity and building a harmonious society,and use relevant policies to improve people's living standards and promote the rapid development of economy and urbanization.In the process of policy implementation,there are many issues worthy of attention,such as the effect of shantytown reconstruction project construction,the social benefits of shantytown reconstruction project,and so on.This includes not only the use of funds for shantytown renovation projects,but also the implementation of government preferential policies for shantytown renovation projects,whether the construction process is legal and compliant,whether the quality of resettlement housing is up to the standard,whether the housing distribution is fair,and so on.These problems affect the implementation effect of shantytown renovation projects.At this time,we can objectively evaluate the construction effect of shantytown reconstruction project through national audit,so as to solve the above problems.Therefore,the shantytown reconstruction project needs not only the support of the state financial resources,but also the supervision of the whole society on the use of its funds and the progress of the project.The national audit is a professional department entrusted by the people to supervise the national public projects.How to carry out comprehensive and effective audit supervision on this large-scale and vital government investment project,which has a bearing on people's livelihood,to promote it? It is the arduous mission of the audit department to exert its due social and economic benefits.Due to the short development time of shantytown renovation project audit and the different audit environment faced by different provinces and cities,there are still many shortcomings in the theory and practice of shantytown renovation project audit in China.So far,our country has not formed a set of widely recognized shantytown renovation project audit theory system,nor has it formed a relatively unified audit procedure.In addition,our auditors are relatively lack of practical experience in shantytown renovation project audit.This paper mainly adopts the methods of literature research,field investigationand case study,and takes the audit of shantytown renovation project in A County as an example to analyze the case.Firstly,it combs the relevant literature on the audit of shantytown renovation project at home and abroad.Secondly,it expounds the meaning of shantytown renovation project and shantytown renovation project audit,and uses the theory of power balance and entrusted economic responsibility.Based on the theory,through the audit of shantytown renovation project by A County Audit Bureau,this paper analyses five problems in the audit process: inadequate audit preparation,incomplete audit implementation content,poor audit methods,imperfect audit evaluation system of shantytown renovation project and inadequate follow-up audit implementation,and puts forward the optimization of pre-trial preparation work to strengthen the shantytown.The five feasible countermeasures are to improve the whole process of audit,to improve audit methods,to improve audit evaluation standards,and to strengthen the follow-up audit work.Finally,the conclusion and Enlightenment of the study are illustrated from the viewpoint of the shantytown reconstruction project audit in this paper.This paper combs the auditing theory of shantytown renovation project,and combines the case study of shantytown renovation project audit of A County Audit Bureau in practice,expecting to provide reference for the continuous optimization of shantytown renovation project audit.