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论文编号：	9240
作者编号：	2120142983
上传时间：	2017/6/14 8:55:52
中文题目：	S省D市保障性安居工程跟踪审计研究
英文题目：	D city S Province of Affordable Housing Projects Tracking Audit Research
指导老师：	周宝源
中文关键字：	国家审计；保障性安居工程；跟踪审计
英文关键字：	government audit；affordable housing project；tracking audit
中文摘要：	保障性安居工程是一项利国利民的德政工程，是“十二五”规划、“十三五”规划期间的重点工程。城镇保障性安居工程的实施效果直接影响到我国的民生建设进程和社会和谐稳定，关系到广大中低收入居民的切身利益。进行保障性安居工程跟踪审计，对建设服务型政府、构建和谐社会、全面建设小康社会、共圆“中国梦”具有重大意义。 跟踪审计作为一种具有中国特色的新型全过程审计方式，符合我国审计发展现实状况的需要，为解决我国审计发展过程中的难题提供了新的思路，能够有效地克服传统审计过程中被动、滞后、低效率的缺陷；能够合理的避免资金浪费，及时铲除贪污腐败、行贿受贿的“温床”。自2012年起，审计署组织特派办和地方各级审计机关对全国保障性安居工程进行跟踪审计，人民群众将审计结果公告作为评判审计工作对促进城镇保障性安居工程全面建设、维护社会和谐稳定的有效性的重要依据，审计结果一经公告，就引起了社会上强烈的舆论反响，成为了社会关注的焦点。研究结果表明，城镇保障性安居工程跟踪审计切实从体制、机制和管理上对城镇保障性安居工程进行了规范。从审计范围来看，随着城镇保障性安居工程审计不断趋于成熟，审计的覆盖面不断扩大；从审计发现的问题来看，随着审计进程的不断深入，全国范围内存在的共性问题进－步得到凸显；从整改情况来看，相关部门对于审计结果公告中揭示的问题都十分重视，大部分问题能在审计公告发出之前得到全部或部分解决。 本文是在全国统一对保障性安居工程实施跟踪审计的大背景下，以S省D市保障性安居工程跟踪审计为例，从基本理论概念入手，分别阐述了保障性工程和跟踪审计的定义与特点，总结了保障性安居工程跟踪审计工作目标和具体的工作方法、程序，分析2015年地方保障性安居工程跟踪审计执行过程中具体的审计方法和存在的问题，揭示现有保障性安居工程跟踪审计中产生相关问题的原因，并在此分析上进一步提出了相关对策和建议，从而加强审计管理，降低地方审计机关风险。
英文摘要：	Affordable housing projects, ensuring and improving people's livelihood in our country is a landmark project.It is the key project of "twelfth five-year" plan and the "13th Five-Year" Plan. Effect of urban low-income housing projects directly affects the process of China's construction of the people's livelihood and social harmony.It is related to the vital interests of the masses of low-income residents in.To track audit affordable housing projects is of great significance to build a service-oriented government, to build well-off society in an all-around way and building a harmonious society . Tracking audit, as a with Chinese characteristics and actual state audit in our country, need to develop new process audit, to solve the problems in the process of development of China's audit, with providing new train of thought. Tracking audit can overcome the traditional audit ,which has passive and lagging defects such as low efficiency. It also can effectively avoid the waste of funds, improving the efficiency of use and in time to root out corruption and bribery "hotbed". Since 2012, The national audit office organize TePai Ban and local audit organs at all levels of the national audit to track audit affordable housing projects.The people take audit results announcement as judgment for promoting urban low-income housing projects, the comprehensive construction, maintain social harmony and stability of the important basis of effectiveness.Audit results once the announcement is brought strong public opinion in the society, become the focus of social attention. The results show that the urban low-income housing project follow-up audit effectively from the system, mechanism and management of urban low-income housing projects in the specification. From the point of audit scope, with the mature urban low-income housing project audit, the audit coverage expanding; From the perspective of the problem of the audit found that, with the deepening of the audit process, common problems of the nationwide step into - get highlighted. From the rectification, the relevant department mouth to reveal problems in the audit results announcement is very seriously, most of the questions can be issued in the audit announcement before get all or part of the solution. From the point of audit scope, with the mature urban low-income housing project audit, the audit coverage expanding. From the perspective of the problem of the audit found that, with the deepening of the audit process, common problems of the nationwide step into - get highlighted. From the rectification, the relevant department mouth to reveal problems in the audit results announcement is very seriously, most of the questions can be issued in the audit announcement before get all or part of the solution. This article is based on a nationwide for affordable housing projects under the background of tracking and auditing, with D city S province low-income housing project follow-up audit as an example. From the basic concepts of theory, this paper expounds the protection engineering and track the meaning and characteristics of auditing, and summarizes the government-subsidized housing project follow-up audit specific work content.It also analysis local problems of low-income housing project follow-up audit in 2015 , and studies the reasons of the problems related to the existing audit. And on the basis of analysis, put forward the related countermeasure and the suggestion , so as to strengthen the government-subsidized housing project tracking audit management, reducing the audit risk of local government.
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