摘 要

近年来，我国的房地产业迅速地发展，房地产的价格也在不断飙升。对于普通人来说，拥有自己的房子仍然是一件可望不可即的事情，所以很多人都会优先选择保障性住房，它是一种有社会保障特点的住房类型，这是国家为保障我国低收入群体和家庭的住房权益而建设的一种特殊类型的住房。如低租金、中租金、限定商业价格和公共租赁。不仅能够有效地解决了中低收入居民的住房问题，同时也有助于中国房地产往更好的方向发展。当前，在我国宏观经济大背景下，对保障性住房审计的具体研究相对较少，只是提出了有关于保障性住房的总体框架结构。如何更好、更有效地运用方法来制定和解决这些问题，仍然需要经济学家们研究和探讨。保障性住房在当前发展阶段还存在一定瑕疵，加强保障性住房审计是必要举措。
首先，根据文献资料法，将国内和国外与保障性住房审计相关的文献和理论进行查阅，整合资料，在文中介绍相关与保障性住房审计的理论知识。比如它的整体概念、定义和特点、审计过程和方法等。其次是介绍洛阳市保障性住房审计的具体情况，以此为一个案例，探讨案例中实际发生的问题并且分析原因。最后是将文献资料和具体案例两者相结合，提出完善保障性住房审计的建议和意见。

关键词：保障性住房审计 审计独立性 审计流程

On the audit of indemnificatory housing in Luoyang

Abstract

In recent years, China's real estate industry has developed rapidly, and the price of real estate is also soaring. For ordinary people, owning their own house is still an impossible thing, so many people will give priority to affordable housing. It is a kind of housing type with the characteristics of social security, which is a special type of housing built by the state to protect thehousing rights and interests of low-income groups and families in China. Such as low rent, medium rent, limited commercial price and public rental.It can not only effectively solve the housing problem of low-income residents, but also help China's real estate develop in a better direction. At present, in the context of China's macro-economy,there are relatively few specific studies on the audit of affordable housing, but only put forward the overall framework of affordable housing. How to better and more effectively use methods to formulate andsolve these problems still needs economists to study and discuss. There are still some defects in the current development stage of affordable housing, so it is necessary to strengthen the audit of affordable housing.
First of all, according to the method of literature review,the domestic and foreign literatures and theories relatedto affordable housing audit are consulted, the data are integrated, and the theoretical knowledge related to affordable housing audit is introduced in this paper. For example, its overall concept, definition and characteristics, audit process and methods, etc.Secondly, it introduces the specific situation of Luoyang affordable housing audit,taking this as a case, discusses the actual problems in the case and analyzes the reasons. Finally, combining the literature and specific cases,it puts forward suggestions and opinions on improving the affordable housing audit.

 

目录

一、绪论 1

（一） 研究背景 1

（二） 研究意义 1

（三）文献综述 2

二、保障性住房审计概述 4

（一）保障性住房审计的定义和特点 4

（二）保障性住房审计过程 4

（三）保障性住房审计理论基础 5

三、 洛阳市保障性住房审计案例简介 6

（一）洛阳市保障性住房审计的基本情况 6

（二）洛阳市保障性住房审计的组织框架 6

（三） 洛阳市保障性住房审计存在的问题 7

四、洛阳市保障性住房审计中存在问题原因分析 8

（一）审计体系存在弊端 8

（二） 审计资源难以匹配审计工作量 8

（三）审计流程不科学，执行缺乏有效性 9

五、完善洛阳市保障性住房审计的措施 9

（一）提高保障性住房审计独立性 9

（二）科学配置保障性住房审计资源 10

（三）制定并有效执行保障性住房审计流程 10

六、结语 11

参考文献 12

致谢 13