2011年11月至2012年3月，审计署对18个省区市2011年城镇保障性安居工程建设管理情况进行了审计，发现有29个单位违规拨付或滞留保障性安居工程资金23.33亿元；22个单位将29.55亿元工程资金用于非保障性住房建设、公司注册资本验资和市政工程建设等。(7月18日审计署网站)

In November 2011 to March 2012，The national audit office in 18 provinces in 2011 towns supportability project construction management live on the audit，Found 29 unit fund illegal or stranded supportability project fund 2.333 billion yuan living；22 unit will be RMB 2.955 billion project funds for the construction of affordable housing、The company registered capital verification and municipal engineering construction, etc。(On July 18, the web site)

　　此次专项审计，面比较大，点比较多，反映的情况比较全面。从总体上看，各地在保障房建设方面是比较好的，但也有一些老问题重复发生，比如截留、挪用保障房资金这一恶劣行为。为何如此？原因不外乎三种情况：

The special audit，Surface is bigger，Point more，Reflected by the comprehensive。Generally speaking，The local security room construction is better，But there are also some old problem in the same place，Such as intercept、Divert security room money it a bad behavior。Why do so？Cause nothing more than three kinds of cases：

　　第一，一些地方政府对截挪保障房专项资金不当回事。认为只要最终能够归还，就问题不大，反正没有流失就行，用到哪里不是用？这是缺乏政治责任心的表现。保障房是惠民工程，有多少人眼巴巴地等着安居房，本来资金缺口就不小，再加上被截挪，那保障房的建设进度肯定要受影响。这样做就是与民争利，甚至有可能涉嫌违法犯罪。

The first，Some local governments to cut move security room special funds take it lightly。Think that as long as can eventually returned，No problem is，Anyway, no loss will do，Where is not used with？This is the lack of political sense of responsibility of the performance。Security room is huimin engineering，How many human eye ba ba di4 waiting to reside a room，Was the financial gap is not small，Plus cut of move，The security of the room must be affected construction progress。It is YuMinZhengLi，There might even suspected illegal crime。

　　第二，对保障房的专项资金监管还有很大的漏洞。对保障房资金来说，截留、挪用的往往是地方政府，或者是与有关官员有紧密利益关联的开发商。这对地方政府来说，指望他们监管，显然缺乏动力。如果靠中央政府来监管的话，监管成本又会很高，往往力不从心。所以，只能在强化制度的严肃性，堵塞监管漏洞方面着手。这就需要在信息公开和披露方面加大力度，充分发挥社会监管的资源和力量。在惩处方面加强对政治责任和行政责任的约束，只有这样才有可能解决问题。

The second，The special fund to ensure room supervision with a lot of holes。To ensure room for funds，intercept、Appropriation of usually is the local government，Or is and officials are closely related interests of developers。The local government for，Expect their control，Obviously a lack of motivation。If, by the central government to monitoring words，Regulatory costs and will be high，Too often。so，Can only strengthen the seriousness of the system，Jam regulatory lacunae aspects。This needs to be in the public disclosure of information and strengthened，Give full play to the social supervision resources and power。In the above aspects to strengthen political responsibility and administrative responsibility restraint，Only in this way could solve the problem。

　　第三，对截挪保障房专项资金的责任人缺乏必要的制裁。正因为没有处罚，即便是处罚，也只是罚酒三杯，没有形成威慑力，才导致在客观上对这种行为形成宽纵。因此，必须明确截挪专项资金的行为是严重违纪甚至是违法的，并加大处罚力度，让敢于截挪的人得不偿失，付出惨痛的代价，这样或许才可以形成威慑，有效杜绝这一与民争利的不良行为。肖余恨

The third，Move to cut guarantee room special funds the person responsible for the lack of necessary sanctions。Because no punishment，Even if is to be punished，Also FaJiu just three cups，Not form a deterrence，That led to objectively to this kind of behavior KuanZong formation。so，Must clear cut move special funds behavior is the serious discipline and even is illegal，And increase the punishment，Let the people move to cut the loss outweights the gain，Pay a terrible price，It can be a deterrent，Effective put an end to this YuMinZhengLi bad behavior。YuHen shaw