Research On The Performance Audit Of Affordable Housing Projects

At the end of 2008,in order to further expand the current domestic market demand and achieve stable economic development,the Party Central Committee and the State Council,guided by this,and after discussion with relevant departments,formulated ten relevant measures.The most important one is to realize the construction and development of indemnificatory housing project as soon as possible and put it into use as soon as possible.This is a major reform and innovation,a bold attempt and practice,with important practical significance and research value.At the 19 th National Congress of the Communist Party of China,it was once again made that "houses can only be used for living,not for other illegal activities or activities,and it is strictly prohibited to fry houses.We should pay attention to the balance of housing supply and demand of the public,implement multi angle security measures,improve and upgrade the current housing system,and truly achieve the goal and task of all people living in a certain place".In recent years,with the unremitting efforts and joint efforts of relevant participants,the construction of indemnificatory housing project in China has achieved gratifying results,and the situation is very good.However,it should be noted that some problems are more or less exposed in this process,which need to be paid attention to and concerned by relevant departments,analyze and find out the causes of these problems,and improve and rectify as soon as possible.In a word,the construction of indemnificatory housing project has a short time and a heavy task.In the current context,we should pay attention to the audit of the performance of indemnificatory housing project,establish a perfect supervision mechanism,ensure that the policy of indemnificatory housing project can be effectively implemented,and realize the rapid development and improvement of housing security laws and regulations.At the same time,to improve the quality and efficiency of the indemnificatory housing project,and to ensure that the legitimate rights and interests of the participants are not affected and interfered by the outside world,are the key problems to be solved in the audit field in the current era.Through literature research,case analysis and questionnaire survey,this paper studies and analyzes the performance audit of indemnificatory housing project.The research content can be roughly divided into two parts: theoretical research and case study.The first three chapters are the theoretical part.Firstly,it introduces the research background and purpose of this paper,and summarizes the related research status at home and abroad.Then,taking the related concepts of performance audit of indemnificatory housing project as the starting point,the theoretical framework of this paper is constructed from the theory of public entrusted economic responsibility,the new public management theory and the Balanced Scorecard theory,which provides the theoretical basis for the research of this paper.Secondly,from the design of audit content,the formulation of audit objectives and the application of audit methods,we have realized the construction of the theoretical structure of the performance audit of indemnificatory housing project.Finally,by reading the literature,sorting out the materials and asking the experts,we use the evaluation indicators used in the actual audit for reference,and combine the principle of the Balanced Scorecard with the performance audit to build the guarantee Performance audit evaluation index system of sex housing project.The fourth chapter carries on the case analysis.Using the evaluation index system constructed in the third chapter,and using the analytic hierarchy process to assign the index weight,this paper evaluates the performance audit of indemnificatory housing project in B District of a city,and analyzes the audit results.The fifth chapter summarizes the whole paper,and puts forward some suggestions to solve the problems.This paper attempts to apply the Balanced Scorecard to the construction of performance audit evaluation indicators of indemnificatory housing project.According to the specific characteristics of indemnificatory housing project,the basic model of balanced scorecard is modified appropriately.The original four dimensions of balanced scorecard are revised to benefit dimension,public dimension,internal process dimension and sustainable development dimension.Using the revised balanced scorecard to audit the performance of a city’s affordable housing project is the innovation of this paper.