A Study On The Performance Audit Evaluation Of Our Country’s Affordable Housing Policy

The construction of affordable housing is a major focus of the Government’s livelihood construction, which have a rapid development in the government’s vigorous promotion.However, with the depth understanding of the audit and the media, the problems began to be social concern. In this context, there is an urgent need to have a scientific and reasonable audit evaluation of the performance of the affordable housing policy. Currently, studies on affordable housing policy performance evaluation mainly from the point of view of public policy evaluation, having macro and qualitative research, which weaken the reliability and validity of the study results. On the other hand, our audit theory and practice is lack of policy performance audit. This led the researchers only concerned about the funds and projects, while ignoring the analysis of government behavior on policy level, thus affect the performance audit function to supervise government responsibility and improve government performance. This paper, based on the comparative advantages and disadvantages about policy evaluation and performance audit, obtained the analytical framework of policy performance audit evaluation in integrated perspective. It combines the integrity of policy evaluation and reliability and validity of performance audit, that is to provide a possible research direction about playing the role of performance audit in the evaluation of policy performance.The paper first discusses the significance of performance audit evaluation study on affordable housing policy, comb the concept of affordable housing, and summarize development and the stages characteristics of our country’s affordable housing policy Meanwhile, combining the public accountability and the essential attribute of public policy, use of the evaluation function of the audit, this paper clear the concept of public policy performance audit evaluation and its basic dimensions, which includes fairness, efficiency, economy and effectiveness.Second, the article start from the objectives, content, method and links of affordable housing policy, creates multidimensional elements framework of the performance audit evalution on affordable housing policiy. Then, according to the emphasiof all aspects, the article set up audit indicators for different policy aspects.The audit found that the the affordable housing policies performance is low, in addition to economy, the fairness, efficiency and effectiveness has not reached the expected target. There are serious inequities in the object identification and allocation process,some places exists deceptive conducts on renting and buying the affordable housing. The capital and land is in low investment, which lead to unefficiency construction of affoudable housing. In addition, many built have a low rental rate due to the remote location and inaccessible, and supporting facilities backward.Finally, according to the conclusions of the audit evaluation, the paper put forward some related suggestions on affordable housing construction and policy performance audit evaluation.The article put affordable housing policy in the performance audit,take policy as the object of the performance audit, which make the performance audit research is no longer confined to the project and financial,expanding or refine the connotation of current research on the performance audit. In addition, the article build a set of evaluation system,and make a comprehensive performance audit evaluation on affordable housing policy by quantitative indicators and descriptive indicators, which can be considered an exploratory on specific operation of policy performance audit evaluation.