南京市保障房项目审计质量研究

发布时间：2018-06-26 10:19

本文选题：保障房 + 政府审计　；参考：《兰州理工大学》2016年硕士论文

【摘要】：近些年来,房价的不断上涨困扰着城市居民的生活,甚至在某种程度上加剧了贫富差距,住房问题已经成为我国最受关注的民生问题之一。党中央、国务院对此高度重视,为了改善民生,提高居民生活质量,促使居者有其屋,大力推进保障房建设。保障房建设是国家为保障民生而实施的重大举措,对于改善城市低收入居民的住房条件发挥着积极作用。经过多年的努力,我国的保障房建设已取得良好的社会效益和经济效益,有效改善了民生,但值得注意的是在我国保障房建设中也存在很多问题,保障房专项资金被挪用、保障房工程质量难以保证、保障房分配过程中审核把关不严等问题屡见不鲜,产生这些问题的原因是保障房建设、分配缺乏有效的监督机制。我国保障房的监督体系包括人大监督、司法监督、党纪监督、审计监督,对于保障房建设来说,审计监督可以对保障房建设的初始环节直至保障房建成后的分配环节全过程进行专业、有针对性的审查,从而为保障房体系的建设提供全覆盖、全方位的监督。而审计质量是保障房审计能够发挥监督作用的关键所在,因此有必要对保障房审计质量的影响因素进行分析,进而提出改善保障房审计质量的建议,加强对保障房的审计监督力度,从而促进保障房建设水平的提升以及保障房分配的公平、公正。本文绪论部分介绍了相关选题背景和研究意义,并梳理了国内外关于政府审计、审计质量以及保障房建设方面的相关文献;其次阐述了本文的理论基础和相关概念。随后介绍了我国保障房及保障房审计的现状,并以全国优秀审计项目——南京市保障房审计项目为研究对象,分析其审计质量高的原因,以及对我国开展保障房审计,提高保障房审计质量的借鉴意义。
[Abstract]:In recent years, the rising housing prices have troubled the lives of urban residents, and even aggravated the gap between the rich and the poor to some extent. The housing problem has become one of the most concerned livelihood issues in China. The Party Central Committee and the State Council attach great importance to this, in order to improve people's livelihood, improve the quality of life of residents, promote home ownership, vigorously promote the construction of indemnificatory apartment. The construction of indemnificatory apartment is an important measure to protect the people's livelihood, which plays an active role in improving the housing conditions of low-income urban residents. After years of efforts, China's indemnificatory apartment construction has achieved good social and economic benefits, effectively improved the people's livelihood, but it is worth noting that there are many problems in China's indemnificatory apartment construction, indemnificatory apartment special funds have been misappropriated. It is difficult to guarantee the quality of indemnificatory apartment project, and it is common to have some problems in the process of indemnificatory apartment distribution, such as the lack of strict examination and control. The reasons for these problems are the construction of indemnificatory apartment and the lack of effective supervision mechanism of distribution. The supervisory system of indemnificatory apartment in China includes the supervision of the people's Congress, judicial supervision, party discipline supervision, audit supervision, and for the construction of indemnificatory apartment, The audit supervision can carry on the specialized and targeted examination to the whole process of the distribution link of the indemnificatory apartment construction until the completion of the indemnificatory apartment, so as to provide the full coverage and the omni-directional supervision for the construction of the indemnificatory apartment system. The audit quality is the key to the supervision of indemnificatory apartment audit. Therefore, it is necessary to analyze the influencing factors of indemnificatory apartment audit quality, and then put forward some suggestions to improve the indemnificatory apartment audit quality. Strengthen the audit and supervision of indemnificatory apartment to promote the improvement of indemnificatory apartment construction level and the fairness and justice of indemnificatory apartment distribution. The introduction of this paper introduces the background and significance of the relevant topics, and combs the relevant literature on government audit, audit quality and indemnificatory apartment construction at home and abroad. Secondly, it expounds the theoretical basis and related concepts of this paper. Then it introduces the current situation of indemnificatory apartment and indemnificatory apartment audit in China, and takes Nanjing indemnificatory apartment audit project as the research object, analyzes the reasons for its high audit quality, and carries out indemnificatory apartment audit in our country. The significance of improving the quality of indemnificatory apartment audit.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F299.23;F239.4

【参考文献】