本文選題：GJ市跟蹤審計(jì)案例　切入點(diǎn)：保障性安居工程　出處：《中國財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的快速發(fā)展、城鎮(zhèn)化進(jìn)程的推進(jìn),農(nóng)村人口不斷向城鎮(zhèn)轉(zhuǎn)移。為了滿足城鎮(zhèn)中低收入家庭的住房問題,保障和改善民生,我國政府加大保障性安居工程的建設(shè)。通過建立以保障性住房、棚戶區(qū)改造住房、危房改造為核心的安居工程,維護(hù)中低收入家庭的切身利益。保障性安居工程是我國改善民生的重點(diǎn)工程,自然而然成為國家審計(jì)監(jiān)督的對(duì)象。由于保障性安居工程一般具有持續(xù)時(shí)間長、涉及面廣、資金量大的特點(diǎn),傳統(tǒng)的事后審計(jì)不足以規(guī)范安居工程的建設(shè)。因此,自2012年起審計(jì)署展開全國范圍內(nèi)保障性安居工程的跟蹤審計(jì),并連續(xù)多年將其列為重點(diǎn)審計(jì)項(xiàng)目。保障性安居工程跟蹤審計(jì)項(xiàng)目已實(shí)施五年,不同的省市面臨不同的審計(jì)環(huán)境。存在審計(jì)依據(jù)不明確;審計(jì)現(xiàn)場(chǎng)管理難度大;事前審計(jì),難以把握審計(jì)監(jiān)督和管理單位的責(zé)任劃分問題的審計(jì)難點(diǎn)。針對(duì)上述問題,本文通過對(duì)當(dāng)前保障性安居工程跟蹤審計(jì)的理論進(jìn)行介紹,并結(jié)合GJ市的案例進(jìn)行分析。通過基層保障性安居工程跟蹤審計(jì)的案例反映的在實(shí)際審計(jì)工作中存在的問題,從制度層面、監(jiān)管角度、人力資源、創(chuàng)新審計(jì)方法等角度提出針對(duì)意見。本文主體共分為五個(gè)部分,第一部分重點(diǎn)介紹了選擇保障性安居工程跟蹤審計(jì)題目的原因,總結(jié)了國內(nèi)外研究資料,同時(shí)概述本文研究的思路、主要的創(chuàng)新點(diǎn)和存在的不足,引導(dǎo)全文。第二部分為理論介紹部分,對(duì)保障性安居工程、跟蹤審計(jì)的概念進(jìn)行梳理,分析了此項(xiàng)跟蹤審計(jì)的特點(diǎn),并梳理了安居工程跟蹤審計(jì)的相關(guān)方式、方法,規(guī)章制度。第三部分為案例分析的具體實(shí)施情況分析,介紹了 GJ市保障性安居工程的基本情況,分析了此項(xiàng)審計(jì)的重點(diǎn),并對(duì)此案例進(jìn)行評(píng)價(jià),找出實(shí)踐過程中存在的問題。第四部分為從案例存在的問題出發(fā),對(duì)完善我國安居工程跟蹤審計(jì)提出相應(yīng)的政策建議,主要是優(yōu)化審計(jì)環(huán)境、調(diào)整審計(jì)重點(diǎn)、合理利用審計(jì)資源、落實(shí)審計(jì)整改等角度提出建議。第五部分為結(jié)論。包括論文的主要研究結(jié)論及展望。本文通過一個(gè)基層跟蹤審計(jì)項(xiàng)目為基礎(chǔ),結(jié)合現(xiàn)有的理論框架,分析存在的問題,提出有效的建議。探討如何更為高效的開展審計(jì)工作,為保障安居工程項(xiàng)目的順利落實(shí)提供參考工作方案。
[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.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.23;F239.6

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