Discussion On The Performance Audit Of Affordable Housing Projects In N City

Auditing of affordable housing projects,as a matter of vital interests of the majority of low-income people's livelihood auditing,the government should implement affordable housing projects throughout the performance conduct strict and effective evaluation,but because of affordable housing projects just started auditing standard-setting lagging behind,it has not developed a strong operational performance audit evaluation system,lack of more mature and widely recognized professional guide.Currently,the state has not yet introduced the social security system of evaluation of housing projects.Although the Ministry of Housing and Urban-Rural Development in2010 introduced the "China Habitat Environment Award Evaluation System(Trial)",but also only affordable housing construction plan completion rate indicators this one hard and fast rules,the central provinces assessment of affordable housing construction is also only limited to the operating rate and completion rate for affordable housing projects and project benefits,fairness of justice,government efficiency and other aspects of management assigned no corresponding assessment indicators.So to build a scientific and rational performance audit evaluation system of affordable housing projects,to further strengthen auditing and supervision,promote the urbanization process of building and deepening of affordable housing projects construction management,and promote social harmony and stability have important practical significance.Therefore,affordable housing projects performance audit gradually attracted our attention,but with respect to the traditional audit projects,"affordable housing project performance audit" for us is still a new concept,this article intends to guarantee our performance on housing projects audit inquiry.In this paper,the theory and the adoption of a combination of case studies to explore.By introducing the affordable housing project performance audit connotation,characteristics and three aspects of the basic theory of theory affordable housing projects performance audit overview,laid the theoretical foundation for the affordable housing project performance audit case studies.Since N City very affordable housing project performance audit representation and research,so select N City affordable housing project performance audit case as inquiry object.First,it is determined by the audit objectives,organization and implementation of the project and subsequent oversight of the introduction understand the relevant background knowledge.Secondly,after the city of N affordable housing projects performance auditcase discussion and analysis,its shortcomings at six government audit(1)Performance evaluation criteria fuzzy.(2)auditors could not do the job.Audit Qualification(3)not in place to protect the object.(4)the results of the audit value is not high.(5)audit process punished no laws.(6)Audit of repeated investigations repeat offenders.The existence of the above shortcomings of the following reasons:(1)lack of a sound performance evaluation system.(2)the overall quality of the audit team is not sufficient to respond to the needs of performance audit work.Qualification information(3)to protect the object is difficult to obtain.(4)restrict the results-oriented audit model.(5)the development of relevant laws and regulations and the system is imperfect.(6)the audit rectification regulatory system is incomplete.Finally,from the city of N affordable housing projects and case studies in the performance audit,we obtained some countermeasures and suggestions on N City affordable housing project performance audit.It must first build affordable housing indicator system performance auditing government.Because so far,affordable housing government performance audit,or any one government performance audit are not yet a complete audit evaluation system,as a new type of audit is still in the exploratory stage,the establishment of affordable housing and improve government performance audit system is imminent.Only in Western countries performance audit indicators,combined with the actual situation and specific affordable housing projects carried out in our society,the establishment of affordable housing in line with the actual government performance audit system in order to resolve the status of performance audit criteria vary,so auditors at the time of the audit can be the basis to reduce subjective judgment,improve the audit system is to achieve the index performance audit ways and means.Secondly,we should strengthen the audit team building,the overall quality of the audit staff should be highly valued.Auditors in order to better meet the needs of their work and want to improve work efficiency,in order to have a better career development,auditors must proactively update their knowledge and expertise,we must continue to learn,and establish the concept of lifelong learning,professional training,improve the quality audit capabilities and ethics,so that improve the performance of audit work,the concept of audit and oversight mode shift to accommodate the challenges the new situation and new tasks arising.Third,we must strengthen the construction of affordable housing information system.So far,China's affordable housing projects and basic information about the electronic management remains elusive,and the existing electronic data quality is not high,you can use the lowerlevel.At the same time information barriers still exist between the various departments,information sharing is still some distance to go.Fourth,the need to change the performance audit mode.The current affordable housing projects and also to the post audit performance audit mainly audit model is insufficient to complete the scheduled audit objectives.It should be appropriate to change the audit mode,even in the pre-intervention audit,performance audit so that the decision to play the role of reference.From the results-oriented to process-oriented changes,amendments audit focused,so affordable housing project performance audit to play a greater role in improving people's livelihood and promote social equity.Fifth,improve relevant laws and regulations and systems.Establishment of a mature legal system of affordable housing and improve the rules at the same time,a clear and reasonable access standards,so to carry out affordable housing projects and can audit the law,based on evidence.Finally,the audit regulatory system needs to be improved,so as to consolidate the affordable housing project performance audit results for the construction of people's livelihood and the government performance audit development and contribute to progress.