甘肃省保障性安居工程跟踪审计模式研究
发布时间：2018-12-31 21:10
【摘要】：自2008年起,国家开始大规模的推进实施保障性安居工程建设,为广大中低收入群众改善了居住条件,拉动了经济增长。2009年以来,审计署对保障性安居工程进行了持续跟踪审计,全面了解和掌握我国保障性安居工程的项目的基本情况,审计对保障性安居工程项目的实施效果作出肯定,同时还指出保障性安居工程项目存在的问题,提出了完善住房保障制度的建议,促进了国家各项保障性安居工程政策的落实。本文以甘肃省保障性安居工程审计作为研究对象,将保障性安居工程跟踪审计的相关理论和实例相结合,详述了甘肃省2015年保障性安居工程跟踪审计的现状,分析了甘肃省2015年保障性安居工程跟踪审计存在的主要问题,包括未建立审计评价标准,未建立大数据分析平台、审计人员专业结构单一、审计质量控制风险后置、审计现场管理难度加大。针对这些问题,提出建立审计评价标准、提升大数据分析水平、优化审计人员专业结构、加强审计质量控制流程和建立审计配套措施等方面的改进对策。通过本文的研究能够促进甘肃省保障性安居工程审计工作更有效的开展,为今后更好的开展甘肃省保障性安居工程审计模式理论研究做出借鉴和参考。
[Abstract]:Since 2008, the state has begun to carry out the construction of affordable housing projects on a large scale, improving living conditions for the broad masses of low- and middle-income people and stimulating economic growth. The Audit Office has continuously followed up and audited the indemnificatory housing projects, comprehensively understanding and mastering the basic situation of the projects in our country, and the audit has confirmed the implementation effect of the indemnificatory housing projects. At the same time, it points out the problems existing in the indemnificatory housing project, and puts forward some suggestions to perfect the housing security system, which promotes the implementation of the national policy of the indemnificatory housing project. In this paper, the author takes the audit of the indemnificatory housing project in Gansu Province as the research object, combining the relevant theories and examples of the tracking audit of the indemnificatory housing project, and expatiates on the present situation of the tracking audit of the supportable housing project in Gansu Province in 2015. This paper analyzes the main problems existing in the tracking audit of the supportable residential project in Gansu Province in 2015, including the failure to establish the audit evaluation standard, the establishment of big data's analysis platform, the single professional structure of auditors, and the postposition of audit quality control risk. Audit site management is more difficult. Aiming at these problems, this paper puts forward some countermeasures to improve the auditing evaluation standard, improve big data's analysis level, optimize the professional structure of auditors, strengthen the flow of audit quality control and establish audit supporting measures. Through the research of this paper, it can promote the audit work of the indemnificatory housing project in Gansu province more effectively, and make reference and reference for the future better development of the audit model of Gansu Province security housing project audit model.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63
本文编号：2397114
[Abstract]:Since 2008, the state has begun to carry out the construction of affordable housing projects on a large scale, improving living conditions for the broad masses of low- and middle-income people and stimulating economic growth. The Audit Office has continuously followed up and audited the indemnificatory housing projects, comprehensively understanding and mastering the basic situation of the projects in our country, and the audit has confirmed the implementation effect of the indemnificatory housing projects. At the same time, it points out the problems existing in the indemnificatory housing project, and puts forward some suggestions to perfect the housing security system, which promotes the implementation of the national policy of the indemnificatory housing project. In this paper, the author takes the audit of the indemnificatory housing project in Gansu Province as the research object, combining the relevant theories and examples of the tracking audit of the indemnificatory housing project, and expatiates on the present situation of the tracking audit of the supportable housing project in Gansu Province in 2015. This paper analyzes the main problems existing in the tracking audit of the supportable residential project in Gansu Province in 2015, including the failure to establish the audit evaluation standard, the establishment of big data's analysis platform, the single professional structure of auditors, and the postposition of audit quality control risk. Audit site management is more difficult. Aiming at these problems, this paper puts forward some countermeasures to improve the auditing evaluation standard, improve big data's analysis level, optimize the professional structure of auditors, strengthen the flow of audit quality control and establish audit supporting measures. Through the research of this paper, it can promote the audit work of the indemnificatory housing project in Gansu province more effectively, and make reference and reference for the future better development of the audit model of Gansu Province security housing project audit model.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63
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