【摘要】：自2008年起,國家開始大規(guī)模的推進(jìn)實(shí)施保障性安居工程建設(shè),為廣大中低收入群眾改善了居住條件,拉動了經(jīng)濟(jì)增長。2009年以來,審計(jì)署對保障性安居工程進(jìn)行了持續(xù)跟蹤審計(jì),全面了解和掌握我國保障性安居工程的項(xiàng)目的基本情況,審計(jì)對保障性安居工程項(xiàng)目的實(shí)施效果作出肯定,同時還指出保障性安居工程項(xiàng)目存在的問題,提出了完善住房保障制度的建議,促進(jìn)了國家各項(xiàng)保障性安居工程政策的落實(shí)。本文以甘肅省保障性安居工程審計(jì)作為研究對象,將保障性安居工程跟蹤審計(jì)的相關(guān)理論和實(shí)例相結(jié)合,詳述了甘肅省2015年保障性安居工程跟蹤審計(jì)的現(xiàn)狀,分析了甘肅省2015年保障性安居工程跟蹤審計(jì)存在的主要問題,包括未建立審計(jì)評價標(biāo)準(zhǔn),未建立大數(shù)據(jù)分析平臺、審計(jì)人員專業(yè)結(jié)構(gòu)單一、審計(jì)質(zhì)量控制風(fēng)險(xiǎn)后置、審計(jì)現(xiàn)場管理難度加大。針對這些問題,提出建立審計(jì)評價標(biāo)準(zhǔn)、提升大數(shù)據(jù)分析水平、優(yōu)化審計(jì)人員專業(yè)結(jié)構(gòu)、加強(qiáng)審計(jì)質(zhì)量控制流程和建立審計(jì)配套措施等方面的改進(jìn)對策。通過本文的研究能夠促進(jìn)甘肅省保障性安居工程審計(jì)工作更有效的開展,為今后更好的開展甘肅省保障性安居工程審計(jì)模式理論研究做出借鑒和參考。
[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.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.63

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 孫小龍;;計(jì)算機(jī)在保障性住房分配及租賃補(bǔ)貼發(fā)放審計(jì)中的應(yīng)用[J];中國內(nèi)部審計(jì);2017年02期

2 文天鳳;;數(shù)據(jù)關(guān)聯(lián)比對分析法在審查保障性住房待遇資格中的做法[J];審計(jì)與理財(cái);2016年03期

3 楊智慧;;以審計(jì)責(zé)任為主線的政府審計(jì)質(zhì)量控制研究[J];財(cái)會通訊;2015年34期

4 李利萍;;保障性住房建設(shè)項(xiàng)目跟蹤審計(jì)控制方案研究[J];經(jīng)營管理者;2015年32期

5 黃雪芹;;從審計(jì)視角分析保障性安居工程建設(shè)[J];審計(jì)月刊;2015年03期

6 蔣超博;朱立輝;;城鎮(zhèn)保障性安居工程資金績效審計(jì)目標(biāo)和內(nèi)容[J];審計(jì)研究;2014年04期

7 盧軼璇;;保障性安居工程資金審計(jì)應(yīng)重點(diǎn)關(guān)注的幾個環(huán)節(jié)[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年04期

8 李篤明;;科學(xué)規(guī)劃 合理掌控 保障性安居工程跟蹤審計(jì)的關(guān)鍵環(huán)節(jié)[J];理財(cái);2013年08期

9 陳劍芳;;審計(jì)把脈保障性安居工程項(xiàng)目[J];審計(jì)月刊;2013年05期

10 王小平;李淑英;;城鎮(zhèn)保障性安居工程跟蹤審計(jì)的問題及對策[J];審計(jì)與理財(cái);2013年05期

相關(guān)碩士學(xué)位論文 前1條

1 王永超;我國保障性住房建設(shè)管理中的尋租問題研究[D];江西師范大學(xué);2015年

，

本文編號：2397114