Research On Performance Audit Evaluation Of Affordable Housing Projects

Since the 18 th anniversary of the Communist Party of China,the implementation of China’s housing security policy has achieved tremendous achievements,playing an important role in achieving the goal of providing housing for all people.Therefore,China has invested a large amount of financial funds and other public resources.However,at the same time,the problems that exist in the implementation of affordable housing projects cannot be ignored.As one of the most important departments of the national supervision system,the audit department should play the role of the "immune system",promptly identify problems,supervise and rectify them,and promote the improvement of the performance of affordable housing projects.Due to the late start of performance audit practice and theoretical development in China,and insufficient experience,which affects the effectiveness of performance audit,it is necessary to conduct in-depth research on the performance audit of affordable housing projects.Due to the limitations of ability level and time,this article focuses on the research of performance audit evaluation for affordable housing projects.Based on the theories of entrusted responsibility,performance audit 5E theory,and balanced scorecard theory,the main task is to construct a scientific performance audit evaluation system for affordable housing projects.It also conducts research on the identification,screening,and analysis of evaluation indicators,in order to provide guidance for the practice of affordable housing project performance audit,Better leverage the role of auditing to improve engineering performance.Firstly,the theoretical framework of this article is constructed based on the theories of entrusted responsibility,performance audit 5E,and policy evaluation.The relevant concepts,scope,and content of performance audit evaluation for affordable housing projects are defined;Then the performance evaluation process was analyzed.Secondly,based on the literature analysis method,analyze the indicator identification ideas,determine the evaluation indicator identification process,and determine the dimensions of evaluation indicators according to the process.Sort out and analyze existing indicators,point out the areas that need improvement,and use the common word analysis method to analyze the announcements and policy documents of the National Audit Office over the years to identify performance audit evaluation indicators.Based on this,combine existing indicators to sort out and construct an evaluation indicator system,Select Analytic Hierarchy Process to assign weights to indicators.Finally,empirical research.Based on the performance audit data and audit results of the 2020 F district affordable housing project,evaluation indicators are introduced to conduct performance audit evaluation through fuzzy comprehensive evaluation method.The evaluation results are analyzed and summarized,and effective suggestions are proposed to improve the performance of affordable housing projects.There are 16 pictures,34 tables and 103 references.