GJ市保障性安居工程跟踪审计案例研究

发布时间：2018-04-10 09:38

本文选题：GJ市跟踪审计案例　切入点：保障性安居工程　出处：《中国财政科学研究院》2017年硕士论文

【摘要】：随着我国经济的快速发展、城镇化进程的推进,农村人口不断向城镇转移。为了满足城镇中低收入家庭的住房问题,保障和改善民生,我国政府加大保障性安居工程的建设。通过建立以保障性住房、棚户区改造住房、危房改造为核心的安居工程,维护中低收入家庭的切身利益。保障性安居工程是我国改善民生的重点工程,自然而然成为国家审计监督的对象。由于保障性安居工程一般具有持续时间长、涉及面广、资金量大的特点,传统的事后审计不足以规范安居工程的建设。因此,自2012年起审计署展开全国范围内保障性安居工程的跟踪审计,并连续多年将其列为重点审计项目。保障性安居工程跟踪审计项目已实施五年,不同的省市面临不同的审计环境。存在审计依据不明确;审计现场管理难度大;事前审计,难以把握审计监督和管理单位的责任划分问题的审计难点。针对上述问题,本文通过对当前保障性安居工程跟踪审计的理论进行介绍,并结合GJ市的案例进行分析。通过基层保障性安居工程跟踪审计的案例反映的在实际审计工作中存在的问题,从制度层面、监管角度、人力资源、创新审计方法等角度提出针对意见。本文主体共分为五个部分,第一部分重点介绍了选择保障性安居工程跟踪审计题目的原因,总结了国内外研究资料,同时概述本文研究的思路、主要的创新点和存在的不足,引导全文。第二部分为理论介绍部分,对保障性安居工程、跟踪审计的概念进行梳理,分析了此项跟踪审计的特点,并梳理了安居工程跟踪审计的相关方式、方法,规章制度。第三部分为案例分析的具体实施情况分析,介绍了 GJ市保障性安居工程的基本情况,分析了此项审计的重点,并对此案例进行评价,找出实践过程中存在的问题。第四部分为从案例存在的问题出发,对完善我国安居工程跟踪审计提出相应的政策建议,主要是优化审计环境、调整审计重点、合理利用审计资源、落实审计整改等角度提出建议。第五部分为结论。包括论文的主要研究结论及展望。本文通过一个基层跟踪审计项目为基础,结合现有的理论框架,分析存在的问题,提出有效的建议。探讨如何更为高效的开展审计工作,为保障安居工程项目的顺利落实提供参考工作方案。
[Abstract]:In order to meet the housing problems of low- and middle-income families in cities and towns and to ensure and improve the people's livelihood, our government has stepped up the construction of secure housing projects.Through the establishment of affordable housing, shantytown transformation of housing, transformation of dangerous housing as the core of the housing project, to protect the immediate interests of low-income families.The indemnificatory housing project is the key project to improve the people's livelihood in our country, and it naturally becomes the object of the state audit and supervision.Because of its long duration, wide coverage and large amount of funds, the traditional post audit is not enough to standardize the construction of residential projects.Therefore, since 2012, the Audit Office has carried out a nationwide follow-up audit of secure housing projects, which has been listed as a key audit project for many years.The project has been implemented for five years, and different provinces and cities face different audit environments.In view of the above problems, this paper introduces the theory of tracking audit of secure housing project, and analyzes the case of GJ city.In this paper, the problems in the actual audit work reflected by the cases of the grass-roots security housing project are discussed, and suggestions are put forward from the aspects of system, supervision, human resources, innovation of audit methods, and so on.The main body of this paper is divided into five parts. The first part mainly introduces the reasons of choosing the audit subject of the secure living project, summarizes the domestic and foreign research materials, and summarizes the research ideas, main innovation points and shortcomings of this paper.Guide the full text.The second part is the theoretical introduction part, combing the concept of security housing project and tracking audit, analyzing the characteristics of the tracking audit, and combing the related ways, methods, rules and regulations of the tracking audit.The third part is the concrete implementation analysis of the case analysis, introduces the basic situation of the security housing project in GJ city, analyzes the key point of this audit, and evaluates the case to find out the problems existing in the process of practice.Put forward suggestions from the angle of implementing audit rectification and reform.The fifth part is the conclusion.Including the main research conclusions and prospects of the paper.This paper analyzes the existing problems and puts forward some effective suggestions on the basis of a grass-roots tracking audit project, combining with the existing theoretical framework.This paper discusses how to carry out the audit work more efficiently to provide a reference project for ensuring the smooth implementation of the residential project.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F239.6

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