Research On Value-oriented Performance Audit Of Old Residential Area Renovation

Since the reform and opening up,the degree of urbanization in China has further improved.According to the National Population Development Plan(2016-2030),it is estimated that the urbanization rate of China’s permanent population is expected to reach 70% by 2030.The accelerated development of urbanization has exacerbated the contradiction between China’s social imbalance,insufficient development,and the growing demand for a better life for the people.Faced with scarce land resources,urban renewal is undoubtedly the necessary way to solve the contradiction.Among them,the renovation of old residential areas stands out from the urban renewal system as an important means of expanding domestic demand and promoting social development.With the continuous increase of government efforts in the renovation of old residential areas,the importance of conducting performance audits for the renovation of old residential areas is becoming increasingly apparent.According to the investigation,the development of performance audit for the renovation of old residential areas in China is currently slow,and one of the important reasons is the lack of a scientific and reasonable evaluation system.Therefore,this article focuses on value oriented research on the performance audit of old residential area renovation projects and constructs a complete evaluation system,aiming to provide some reference for the improvement of the performance audit system of old residential area renovation.This article mainly includes the following content:Firstly,analyze the problems existing in the renovation of old residential areas today and propose the combination of value management and performance audit to be applied in the audit of renovation projects in old residential areas.Secondly,based on sustainable Development theory theory,public value theory,value management theory and other theories,through combing,summarizing and summarizing the relevant literature,a new performance audit framework of value oriented old residential reconstruction projects is constructed.Then,based on the principle of value orientation,using Analytic Hierarchy Process(AHP),a value oriented performance audit indicator system is determined with the entire lifecycle from the project decision-making stage to the completion and operation stage as the vertical dimension,and indicators such as stakeholder satisfaction,economy,efficiency,and effectiveness as the horizontal dimension,laying the foundation for the following performance evaluation.Finally,the criteria and principles for selecting performance audit evaluation indicators were elaborated in detail.Referring to relevant government documents and other research materials,quantitative and qualitative indicators for performance audit of old residential area renovation were selected from the perspective of value.A comprehensive and highly operational performance audit evaluation model for old residential area renovation was constructed,and the applicability of the model was demonstrated through examples.The paper focuses on the core issue of performance audit for the renovation of old residential areas,and designs a theoretical framework and evaluation index system for the performance audit of old residential areas.Based on the Y community in Chengdu,the paper evaluates the effectiveness of its performance audit and proposes suggestions for improving the performance audit of old residential areas.The results of the paper have certain theoretical contributions to enriching the research in the field of auditing the renovation of old residential areas,and also have practical significance for the future development of renovation of old residential areas.