【作者】 杨宁；

【导师】 刘春慧；

【作者基本信息】 山西财经大学 ， 会计学， 2015， 硕士

【摘要】 保障性安居工程是我国保障和改善民生的标志性工程，是“十二五”规划、“十三五”规划的重点工程。加快建设保障性安居工程对建设服务型政府、全面建设小康社会、构建和谐社会、共圆“中国梦”等具有重大意义。我国保障性安居工程的顺利实施，不仅需要国家的大力扶持，更需要全体社会的共同监督。跟踪审计作为一种具有中国特色、符合我国审计发展实际状况需要的新型全过程审计方式，为解决我国审计发展过程中的难题提供新思路。跟踪审计能够良好克服传统审计被动、滞后、低效率等缺陷，能够有效避免资金浪费，提高使用效率，能够及时铲除贪污腐败、行贿受贿的“温床”。本文是基于全国范围内对保障性安居工程实施跟踪审计的大背景下，从基本理论概念入手，阐述了保障性工程和跟踪审计的涵义与特点，总结了跟踪审计实施的主客体及我国相应制度安排，通过对比分析提出了开展跟踪审计的必要性，论述了跟踪审计的实施原则及事前、事中、事后三阶段具体审计流程与方法，针对保障性安居工程现状，从资金审计、工程质量审计及后续分配审计三方面重点探讨了审计实施方法。本文结合2011年至2013年全国保障性安居工程跟踪审计报告及部分地区、网络调查统计资料，运用大量实际数据表明我国现阶段存在政策落实不到位、挪用工程资金、工程质量不过关、工程进度滞后、违规销售保障性住房、住房分配暗箱操作、大量住房闲置、房屋后续服务差等一系列问题，究其原因主要集中在政府支持不够、政策制度不全、科学技术不强、社会监督不力等四个方面，并针对上述情况，通过实践工作的角度提出可以从改善融资模式、强化质量管理、改进运行机制、落实考核制度等四个方面解决实际发现的诸多问题，通过跟踪审计的角度提出可以从加强理论、健全规范、改进方法、完善体系等四个方面完善审计工作的监督作用，以期能够作为顺利开展后续审计工作的参考依据。本文研究价值在于：其一，通过查阅大量国内外相关文献资料，整合了保障性安居工程跟踪审计现有的理论知识，借鉴相关其它领域内容，形成一个多维度、跨学科理论体系，并且在一定程度上弥补了我国理论文献缺乏实例的缺陷，丰富完善了我国跟踪审计理论。其二，本着理论与实践相结合的原则，分析了我国近三年保障性安居工程的现状和问题，阐明了跟踪审计是保障性安居工程有保障能安居的有效途径，同时探索了跟踪审计实质性测试的重点和难点，提出了完善我国保障性安居工程及跟踪审计的对策和建议。更多还原

【Abstract】 Affordable housing projects is one of landmark projects on ensuring and improving people’s livelihood in our country, also it is a key project in the Twelfth Five-year Plan and the Thirteenth Five-year Plan. It is significant in building a service-oriented, well-of, harmonious government and achieving "Chinese dream", if our country to speed up the construction of affordable housing projects. In order to guarantee the smooth implementation of the projects, we need the support of the country and require the joint supervision of the whole society. Follow-up auditing, as a new way of audit, provides new train of thought to solve problems in the process of development of China’s audit work. Follow-up auditing can overcome the disadvantages of traditional auditing, such as passive, hysteresis and low efficiency and so on. It also can avoid the waste of funds and prevent corruption effectively.Basing on the background of nationwide follow-up auditing on affordable housing projects, this article contains the following content:the meaning of affordable housing projects and follow-up auditing, the subject and object of the audit work, the development process of related systems in our country, the necessity of audit work, the principles of audit work, the detailed methods in advance, matter, afterwards. Then this article summarizes the main contents of the audit process from capital audit, engineering quality audit and allocate audit. This article combines national follow-up auditing reports from2011to2013with survey data in some areas and network. We found that there were a lot of problems, such as misappropriation of project funds, low construction quality, illegal sell of affordable housing, a large number of idle housing, poor follow-up services and so on. The reason is mainly concentrated in poor government support, unsuccessful policies and systems, weak science and technology, and ineffective social supervision. And according to the above situation, we can solve many practical problems identified by improving financing model, strengthening quality management, improve operational mechanism and implementing the assessment system. We also need strengthen the theory, improve specification and methods. The purpose of this article is to be able to become a reference for subsequent audit opinion.The value of this study lies on:firstly, this article integrates the existing audit knowledge and other disciplines to form an interdisciplinary theoretical system. It makes up for the lack of examples of the theoretical literature and improves the theory of follow-up auditing. Secondly, in line with the principle of combining theory with practice, this article analyzes the current situation and problems of the affordable housing projects nearly three years, and illuminates the follow-up auditing is an effective way to guarantee the low-income live in city. While, we explore the emphasis and difficulty in follow-up auditing substantive test, and put forward some suggestions to improve our affordable housing projects as well as follow-up auditing.更多还原