Research On The Tracking Audit Of Land Demolition Works

With the rapid development of market economy and the acceleration of urbanization in China,the “Three major renovation projects” have been pushed forward rapidly.The scope of demolition has been expanded year by year.At the same time,some of the main demolition project management level is low,the project implementation process is not efficient in the use of resources,compensation misappropriation is serious,policy implementation is not in place leading to the intensification of social contradictions and other issues.Therefore,the governments requires audit institutions to strengthen the audit of land requisition projects.Tracking Audit of Land Requisition plays an important role to guard against audit risk.However,the traditional audit cannot eliminate the malpractices phenomenon at the source because of the unseasonal intervention time.Tracking audit can makes up for the defect of traditional audit.By means of early intervention and dynamic tracking,the whole process of demolition project is controlled.It improves the efficiency of the use of funds and reduces the appearance of corruption.This articles takes the A land requisition project as an example,lists the research contributions of the Tracking audit of land requisition projects by domestic and foreign scholars,introduce the elements,characteristics and implementation methods.Then,using literature research method and case study method,analyzed the operation link of compensation.Finally,the articles discusses the problems existing in the process of the implementation of the land requisition project,and puts forward the corresponding optimization suggestions.Through the research,this articles draw the following conclusions: firstly,The early intervention of follow-up audit can prevent and control the project,promote the scientific of decision-making and improve the quality of project implementation.Secondly,through the tracking audit,we can promote the orderly development of the land requisition and demolition project,to a certain extent,reduce the waste of funds,stop the phenomenon of misappropriation of compensation funds,through the case study of A land requisition project in Y city,the effectiveness and necessity of implementing tracking audit are verified.Finally,it is an inevitable choice to use Internet technology to supplementary audit to improve audit efficiency.