Research On Follow-up Audit Of Affordable Housing Projects

In recent years,with the continuous increase of the state's investment in livelihood security,people's livelihood issues continue to be addressed.Especially because of the contradiction between the people's demand for housing caused by rising house prices,the policy of affordable housing has received more and more attention.The smooth implementation of the policy of guaranteed housing needs the supervision and escort of the state audit.However,in the face of the phenomenon of repeated trial and repetition of problems such as embezzlement of funds and false reporting of construction projects found in the audit process in recent years,it is urgent and necessary to shift the focus of audit from the repetitive provisions of audit procedures to the concern of audit performance,which can make the audit in the long-term construction of guaranteed housing.It continues to play a role.Firstly,this paper introduces the relevant theories of the follow-up audit of the security housing project,and constructs the performance evaluation system of the follow-up audit of the security housing based on the theory combined with the Balanced Scorecard theory.Secondly,the typical indicators are sorted out from the current problems of the follow-up audit of the security housing project in China.According to the principles of establishing the audit performance system,the suitable performance evaluation system is selected for this study.Performance evaluation index.Then the original four dimensions of the Balanced Scorecard theory are revised to fit for the study of the financing dimension,project construction dimension,policy implementation dimension and audit problem rectification dimension of the tracking audit of guarantee housing,and introduced into the performance evaluation system.According to the determined dimensions,the selected evaluation indicators are set up.The weight of the indicators and the importance scores of each dimension are determined by the method of fuzzy comprehensive evaluation.The results of audit performance evaluation are obtained by comprehensive calculation.Combining with the empirical case,this paper introduces the basic situation of the follow-up audit of the guaranteed housing in Z city,and transforms the basic data of audit forensics into the performance system of the follow-up audit of the guaranteed housing project built before.After comprehensive evaluation,thecorresponding results of audit performance evaluation are obtained.Firstly,the Balanced Scorecard theory makes the performance evaluation system constructed have external sources and internal motivation,and it is dynamic.Secondly,the comprehensive scores of policy implementation dimension and project construction dimension are higher,which shows that Z city's audit performance focuses on these two dimensions.Finally,from the weight of evaluation indicators of the four audit dimensions,we can see that the four indicators have the greatest impact on the audit dimension,namely,the rate of capital arrival,the rate of unreasonable project cost increase,the rate of deviation in policy implementation,and the rate of rectification of audit problems,which indicates that the implementation of funds and policies has a more specific comprehensive impact on the tracking audit of guarantee housing.Through the screening of performance indicators and the construction of performance evaluation system,this paper hopes to provide some guidance and reference for improving the efficiency of tracking audit performance evaluation of security housing in the future.