Research On The Performance Audit Of Affordable Housing Project

Lao Zi has been portrayed in the Taoist scriptures “ the people have the delicious food,wear beauty clothes,live in comfortable house,and happy with their customs.” This is the description of a person's happy life,in which “living in comfortable house “ is the basic and living in peace is the first wish in everyone's heart.You can work because you live in peace.With the deepening of reform and the rapid development of social economy,people's life has undergone earth-shaking changes.However,in the transitional period of history and the process of social development,various contradictions,such as the disparity between the rich and the poor,the difficulty of obtaining employment and the high price of housing,are also quite prominent.In particular,the low-income group is not easy to live in and the housing problem is difficult to solve.By the attention of the state and society.Therefore,it is the basic livelihood problem that needs to be solved urgently to make the low-income group realize the real living and housing in our country.Prime Minister Li Keqiang has stressed in many meetings that “we should adhere to the people-oriented,ruling for the people,and strive to promote the social security of the project to promote the people to live,live and work in peace and contentment.” From the central to the local governments at all levels in order to promote the construction of secure housing projects made careful consideration and careful arrangements.With the continuous strengthening of the construction and the continuous growth of central and local financial investment,the living environment and living conditions of some low-income and middle-income people in China have improved significantly.However,the implementation of indemnificatory housing policies in different places is biased and the intensity of inspection and supervision is insufficient.In addition,the management system of performance audit is not clear which hinders the development of indemnificatory housing projects and restricts the implementation of performance audit.In this context,accelerating the construction of affordable housing projects and conducting research on performance auditing of affordable housing projects are of great significance to effectively solve the housing problems of poor people,realize the balance of housing resources and realize a well-off society in an all-round way in the process of government administration.The research content of this paper can be divided into two parts: theoretical research and case study.In the first three chapters,it is the theoretical research part.First,it introduces the research background and significance and combs the domestic and foreign research status on the security housing project and performance audit.Then,based on the related concepts of the performance audit of the indemnificatory housing project,this paper expounds the relevant theoretical basis(the theory of public fiduciary economic responsibility,the theory of social security,the theory of new public management).Then,based on the related concepts of the performance audit of the indemnificatory housing project,this paper expounds the relevant theoretical basis(the theory of public fiduciary economic responsibility,the theory of social security,the theory of new public management).Then,in order to improve the content of the performance audit system of the security housing project,we should improve the theoretical structure of the performance audit of the security housing project from the aspects of the subject,the contents,the procedures and methods of the audit,and finally,by reading the literature,sorting out the data and drawing on the present performance evaluation indexes,the “5E” audit list will be made.Combined with the reality of housing projects,the performance audit evaluation index system is constructed.On this basis,the fourth chapter conducts case analysis,explores the performance auditing mode of indemnificatory housing projects in China and verifies the feasibility of evaluation indicators.Case analysis takes the indemnificatory housing project in X county as the research object,through the audit of affordable housing project in X county,the performance audit evaluation analysis is made and through questionnaire investigation and fuzzy comprehensive evaluation method,the conclusion of performance audit evaluation of affordable housing project in X county is analyzed and drawn.Finally,in the fifth chapter,it summarizes the shortcomings of performance audit of affordable housing projects and concludes four problems.Aiming at the problems,it constructs a scientific and unified evaluation index system from perfecting the laws and regulations of performance audit and relevant standards.In the aspect of establishing and perfecting the mechanism of reward and punishment and strengthening the construction of audit team,the author puts forward some countermeasures and suggestions for perfecting the performance audit of the indemnificatory housing project in our country.