Research On The Construction And Application Of Indemnificatory Housing Performance Audit Evaluation Index System Of M District

At the 18 th National Congress,the construction of indemnificatory housing has been written in the report of the party congress.The 19 th National Congress emphasized that "houses are used to live,not for speculation,and government should accelerate the establishment of multi-agent supply and multi-channel housing system,we should let all the people have house to live ".During the “Twelfth Five-Year Plan” period,China began to increase the construction of indemnificatory housing and its coverage rate reached 20%.This improved the housing conditions of most of China's difficult families.Although the Huimin project has completed a lot of achievements,but there are also some problems,which cannot be ignored,such as construction management is not strict,exit mechanism is not sound,and the enjoyment of housing security treatment is not justified.This has directly affects the performance of indemnificatory housing projects,and these problems have attracted the attention of the vast number of social media and people.China's National Auditing Office clearly stated in the “2008 to 2012 Auditing Development Plan for Auditing Directorate” that “to comprehensively promote performance auditing,promote the transformation of economic development methods,and improve public resources and financial fund's efficiency effectiveness of use and deployment.Sex,build and improve the performance audit system and method system,by the end of 2012,and all audit projects must carry out performance audit".According to field research,the auditors in the M district currently find many bottlenecks that need to be overcome when they audit the indemnificatory housing.Among these bottlenecks,the biggest obstacle is the decentralized evaluation indicators for performance audits in the M-area housing,which is impossible to evaluate the project's performance scientifically and reasonably.Therefore,under such a background,the construction and application of the index system for the performance evaluation of indemnificatory housing in M district can not only guide auditors to carry out audit work,enrich the connotation of performance audit,but also can improve the government's management level about indemnificatory housing,ensure the equitable distribution of indemnificatory housing and safeguard the vital interests of the public to some extent.Based on the construction and application of the evaluation index system for the performance audit of the M-area indemnificatory housing,this article collects the relevant domestic and foreign literature data,and mainly adopts public accountability and system theory as the theoretical basis of the research,and combines the actual situation of indemnificatory housing performance audits of 2016 in the M district,to implement the following research procedures.Firstly,introduce the background of this paper.Then describe the relevant concepts of the performance audit of indemnificatory housing and the Logic Framework Approach based on the theory of public accountability and system theory,Then,introduce the content,problem and results of the 2016 performance audit about indemnificatory housing in M District.Then,according to the system theory,using the Logic Framework Approach establishes the audit evaluation index system about performance of the M-area indemnificatory housing and makes full use of the Analytic Hierarchy Process(AHP)to calculate the weights of the evaluation indicators constructed.Finally,apply the index system to the M District.According to the audit results,key indicators affecting the performance of affordable housing are identified and recommendations for performance improvement are put forward.Compared with the existing housing performance audit evaluation index research,this paper's contribution is using the Logic Framework Approach of performance evaluation to build M area of indemnificatory housing performance audit evaluation index system.From the project investment,project management process,project output and efficiency to build the evaluation index system,not only helps the audit organ or auditors understand the overall process of affordable housing construction,but also helps the auditors to make a scientific and reasonable performance evaluation project.