The Study On Performance Auditing Of The Affordable Housing Project

With large-scale housing construction in China in2007, the poor in cities have flats to live in. But the housing problem of low-income families, the newly-employed and migrant workers has emerged. During the "12th five-year" period, our country will build36million sets of affordable flats, with which the coverage will reach20%of affordable housing. The advancement of urban low-income housing projects, on the one hand, obviously has improved the living conditions of families in our country, effectively promoted the urbanization process, and promoted social harmony and stability. On the other hand it has also exposed some inevitable problems such as poor policy implementation, nonstandard funding and its management, and irregular project management etc. These problems not only hinder the healthy development of the government-subsidized housing project, also affect the performance of low-income housing project. So the government-subsidized housing project performance is attracting much attention from all sectors of society, and low-income housing project performance audit research becomes a new topic in the field of audit. This paper, focusing on housing projects, therefore, is to put forward rational proposals on the performance of low-income housing projects, objectively evaluating5E of the government-subsidized housing project, so as to promote sustainable economic and social development and social harmony, which is of great practical significance to China’s stability.This paper is divided into seven chapters. Chapter1introduces the research background, purpose, significance, ideas and methods. Chapter2reviews relative studies:the research of government performance audit in affordable housing project at home and abroad is introduced. Chapter3discusses the theoretical basis. It extends from the origin of "performance" to the connotation of the government performance audit, and then defines the concept of low-income housing project performance audit. Finally it puts forward three theoretical basis of low-income housing project performance audit:entrusted economic responsibility theory, new public management theory and sustainable development theory. Chapter4presents the recent situation of affordable housing projects performance audit. It introduces a lack of professional guidance and unified evaluation criteria on the government-subsidized housing project performance indicators evaluation and three major difficulties in low-income housing project performance audit evaluation:first, unscientific policy, poor implementation and evaluation; second, lack of human resources; third, inefficient application of audit fruits. Chapter5is to design the performance audit evaluation system of affordable housing projects. It includes the design basis, principle and characteristics of performance audit evaluation index system. And the evaluation index model is established by the hierarchy analysis method to expound the performance evaluation and performance evaluation methods. Chapter6is the case analysis. It takes low-income housing project performance audit in a certain city as example, showing the basic situation of the project construction and performance evaluation process, to evaluate the case and test the feasibility of the indicators. Chapter7gives suggestions on the improvement of low-income housing project performance in the view of its planning, management, subsequent operation.This paper makes an effort on some innovation points:combining the characteristics of the low-income housing project performance audit, proposing the corresponding performance audit evaluation system, and providing certain theoretical basis and guide for the audit work in the future.However, the simple quantitative index in this paper cannot well reflect the social benefit of the low-income housing project performance, and it is based on the results of questionnaire investigation and expert evaluation, which might be subjective.