Research On The Evaluation Index System Of The Performance Audit Of Subsidized Housing Project

The government-subsidized housing project is a national "12th Five-Year Plan" and "13th Five-Year Plan" key project,and it is one of the largest policies for people's livelihood in China.Therefore,the performance evaluation of the project should be accurately evaluated by the auditing department as one of the contents of the people's livelihood audit.However,since this kind of audit work is still in the initial stage of development in our country,the construction of the audit evaluation index system and the revision of professional guidelines have not yet reached the due standards,so it is urgent to establish and improve the evaluation index system of residential project performance audit.With the strengthening of construction and the continuous increase of Central and local financial input,the living environment and living conditions of some middle-and lowincome people in China have been significantly improved.However,there are deviations in the implementation of the affordable housing policy,insufficient inspection and supervision,and the unclear performance audit management system,which makes the development of the affordable housing project hindered and the implementation of the performance audit restricted.For this reason,it is the basic problem of people's livelihood that must be solved urgently to let the low-income groups of our country realize to have a home and a house.This paper firstly summarizes the research status and related concepts of governmentsubsidized housing project audit at home and abroad and summarizes the theoretical status quo.Secondly,based on the announcement of audit results of the national audit office,the author summarizes the practical experience.Again,low-income housing project follow-up audit case in X city is analyzed,and based on AHP method,on the basis of Settings from the perspective of compliance and legitimacy of the audit project investment,the audit team construction,the audit object supervision,illegal funds investigation,audit report issued by economy,efficiency,effect,fairness,and environment such as dimension,then build the government-subsidized housing project evaluation index system of performance audit,at the same time set up a specific secondary indexes,and the weight of each index was determined by the investigation and research;Finally,in view of the low-income housing projects in the lack of perfect performance evaluation system,the audit team structure and the work demand gap,talent structure is relatively single,security,it is hard to obtain the information about the object,which hampered results oriented audit model,and the lack of relevant laws and regulations and system,put forward to build and perfect the index system of low-income housing project performance audit,through the establishment of the panel and regularly carry out professional knowledge training to strengthen the audit team,to strengthen the construction of affordable housing system information and transformation model of performance audit,improve the system of relevant laws and regulations and countermeasures,such as,speed up the construction of affordable housing projects,In this process,the government is urged to effectively solve the housing problem of the poor population,realize the balance of housing resources and realize a well-off society in an allround way.