| Affordable housing projects have drawn high public attention and have a great impact on the immediate interests of the people.It is the key direction of the audit of people’s livelihood in the 14 th Five-Year Plan audit work,and the "first place to start" in public policy audit.With the rapid development of China’s economy,the construction of affordable housing projects has been continuously strengthened.The performance audit of affordable housing projects has played a key role in establishing and improving the affordable housing system,improving the living conditions of the people with housing difficulties,and promoting social harmony and stability.However,deviations exist in the implementation of affordable housing policies in various regions,hindering its healthy and long-term development.Therefore,it is very necessary to study the performance audit of affordable housing project.This thesis mainly adopts theoretical analysis method,literature research method,case study method and other analytical methods.First introduces the basic introduction to affordable housing project performance audit,including the definition of related concepts,characteristics of performance audit of affordable housing project,target,content,procedure and performance indicators for the detail,and from the perspective of public investment,public goods,auditing,put forward the corresponding theoretical basis for audit research problem for affordable housing projects proposed solutions and laid a solid theoretical basis.Then,S County was taken as an example to introduce the performance audit of affordable housing project.Starting with the audit implementation object,scope,content and focus,as well as important audit nodes,the implementation of the audit was introduced,and then the audit results and results were shown,as well as the audit rectification situation was explained.Through the introduction of the audit situation of the affordable housing project in S county,this thesis puts forward the possible problems in the audit,deeply analyzes the causes of these problems,and finally puts forward the relevant opinions and suggestions.Through the S county of affordable housing projects performance audit case studies,on the one hand,can strengthen the audit supervision of affordable housing projects,improve the governance efficiency,on the other hand can be found in the actual problems existing in the audit work,on the basis of analyze the reasons put forward some effective measures to solve the problem,help more efficient and high quality to carry out the audit work,in order to promote the long-term development of the audit,thus promote the healthy development of the affordable housing project construction and management. |