On Construction And Application Of Performance Auditing Index System About Housing Provident Fund

As housing price has been rising,the housing pressure faced by the people is growing.In the past 20 years,the Housing Provident Fund has played an important role in China's housing reform as a national policy.The current housing provident fund is a huge public livelihood funds,therefore the public has many questions about whether its operation and management are economically effective.As a national policy system,the housing provident fund system belongs to the scope of government audit.As the public pay attention to the efficiency effect of the housing provident fund,the government audit also attempts to perform performance audits on the housing provident fund.However,the current audit on Housing Provident Fund focuses on authenticity,legitimacy and compliance,involving less performance in terms of efficiency and effectiveness of public concern.The study found that the development of current performance evaluation of Housing Provident Fund is slow.The situation is due to the lack of a unified performance audit indicator system,which seriously hinders the development and practical application of performance audit about Housing Provident Fund.Firstly,this paper sorts out the current research status of performance auditing and indicator system through literature review and the current scholars' exploration of performance audit about housing performance fund.Through the analysis of relevant theoretical basis and research framework,this paper come out a construction model which can be obtained Based on the characteristics of the Housing Provident Fund system and the current construction status,the balanced scorecard principle and the analytic hierarchy process are chosen to construct the analytical ideas,fitting the performance auditing "5E"model and audit focus.Through that process this paper rebuilds the indicator system.In cooperation with the Delphi method,the performance audit indicator system about housing provident fund was finally obtained:it contains 29 general indicators and 4 flexible indicators.Secondly,this paper takes case study as the research method,selects a representative case to apply and analyze the index construction system.The first step is to combine the application expert survey to design the housing accumulation fund performance audit indicators relative importance questionnaire to confirm the weight of each indicator.Next,this study chooses the appropriate indicator system based on the actual situation of the case.The performance of the indicators in the case is evaluated and scored,and the fuzzy comprehensive evaluation method is used to score the indicators.After that the weak points of the management performance of the case can be found out,and the audit results and suggestions are proposed based on the results of the performance audit evaluation.Through the application of the indicator system,the indicator system can discover some important information indicators such as employee rationality and management information system.This system can better identify the weak points of the project being reviewed,making the audit results more targeted and credible.According to the analysis of the construction of indicators and the application of a case,this paper summarizes the considerations of some indicators and the problems that need to be considered when applying the index system based on the experience in the construction of the performance evaluation index system of Housing Provident Fund.At first,four suggestions are put forward for the index construction:one is the performance auditing goal;the second is the process decomposition auditing target;the third is to find the key node evaluation;the fourth is the practical feasibility selection index.In addition,three suggestions are put forward when applying the indicators:Firstly,pay attention to communication with the unit under review;secondly,the specific evaluation should be flexible;thirdly,the audit results should be comprehensive and scientific.Through the process of the analysis of performance audit about housing provident fund,the key difficulties,the countermeasures and the application of the system,this paper not only hope to promote the development of housing provident fund performance audit,but also hope to provide a solution to the similar problem.