Research On Tracking Audit Of G Urban Village Reconstruction Project In Wenzhou

Since the 1980 s,with the rapid expansion of cities,a large number of urban villages have been formed all over the country.As a "mixed community" between modern cities and traditional villages,urban villages have brought serious economic,social and environmental problems to the development of cities.So it is urgent to carry out reasonable planning and systematic renovation.In 2012,the State Council issued the 12 th Five Year Plan for the national basic public service system,which requires that we gradually carry out comprehensive renovation of old urban residential areas with simple infrastructure,high building density and concentration,steadily implement the reconstruction of urban villages,improve infrastructure conditions and residential functions.As a result,the reconstruction of urban villages has been officially incorporated into the national security housing project,with financial investment at all levels increasing year by year,and social capital also joining in.All of these contribute to the development of new urbanization,and significantly improve the living environment and quality in the urban villages.However,it is worth noting that since the urban village reconstruction project generally involves a wide range,large investment,long working time,high quality requirements,and is related to the well-being of the people’s livelihood.So the conventional audit is not applicable,and it needs to implement tracking audit for comprehensive supervision and restriction.Tracking audit is a new pattern of audit,which breaks through the limitation of traditional post audit and realizes the combination of in-process audit and post audit.It emphasizes moving forward the gateway,supervising the whole process,and eliminating problems in the bud.It involves in the whole process of audit matters,which is conducive to accurately mastering information,finding out the weak links of management,identifying risks timely and accurately,putting forward targeted suggestions and pressing rectification in time.It not only clarifies the audit ideas,broadens the audit field,deepens the audit content,and more effectively plays the "immune function" of audit,which is the best option to control the operation of government invested construction projects and the handling effect of major public emergencies.Therefore,it is necessary to carry out tracking audit on the urban village reconstruction project.However,it cannot be ignored that the tracking audit of the urban village reconstruction project is still in the exploration stage,and the relevant theoretical and practical research is not enough,there are still many problems worth exploring.Based on this situation,this paper selects the reconstruction project of G urban village in Wenzhou as the research object,objectively expounds the implementation of its tracking audit,summarizes the main problems in the process,traces back to the source,and analyzes and discusses the root causes.Thus,it puts forward some useful suggestions to improve the tracking audit of G urban village reconstruction project in Wenzhou,which provides a valuable research example for the future development of the tracking audit of urban village reconstruction project.This paper is composed of six parts,in addition to the introduction and conclusion,the core content has four parts.The first part discusses the background and significance of this topic.At the same time,it combs the literature of domestic and foreign research from four main perspectives.The second part is an overview of the theory of the tracking audit of the urban village reconstruction project,which mainly includes the concept and function of the tracking audit and the characteristics,objectives,and methods of the tracking audit of the urban village reconstruction project,and expounds the basic theories of this paper,namely the social security theory,the immune system theory and the theory of public accountability.The third part is the general situation of tracking audit and the main problems existing in the reconstruction project of G urban village in Wenzhou.This part first introduces the basic situation of the reconstruction project of G urban village in Wenzhou,and then expounds the composition,working mode and implementation,report form and submission object of the tracking audit team of the reconstruction project of G urban village in Wenzhou,and makes a detailed description of the content of the tracking audit from six aspects.Finally,the main problems of tracking audit of the reconstruction project of G urban village in Wenzhou are summarized,including the difficulties in obtaining audit related information,the imperfection of tracking audit procedures,the lack of attention to social and environmental benefits audit,the lack of informatization of audit means and the lag in feedback of tracking audit opinions.The fourth part is the reason analysis of the problems existing in the tracking audit of the reconstruction project of G urban village in Wenzhou.Under the guidance of social security theory,immune system theory and public accountability theory,this part makes in-depth analysis from five aspects: inadequate understanding of tracking audit work,unscientific organization of tracking audit work,imperfect establishment of tracking audit system,loopholes in tracking audit quality control,and defects in tracking audit methods.Then,combined with the current situation of practice,the practical level of the project tracking audit is evaluated.The fifth part is the suggestions to improve the tracking audit of the reconstruction project of G urban village in Wenzhou.According to the existing problems and reasons of tracking audit of the project,this paper puts forward suggestions and countermeasures from five aspects: improving the understanding of the importance of tracking audit,enhancing the independence of tracking audit,establishing and improving the tracking audit system,focusing on improving the quality control of tracking audit,and actively exploring the technology and methods of tracking audit.The sixth part is the conclusion,which summarizes and prospects the whole paper.