会计学院知识库

                                               摘 要
       住房问题关系民生福祉，是我国重要的民生问题，与此同时保障和改善民生又可持续发展的核心要求，因此我们要以民生为重点，从可持续发展角度切入来加强和完善社会建设。保障性安居工程是“十四五”审计工作规划中重点的民生审计，涉及到人民群众的切身利益，其建设不仅有效改善了我国困难群众的住房条件，而且还实现了社会资源的再分配，促进社会和谐稳定、健康可持续地发展。保障性安居工程绩效审计在建立健全保障性住房体系、推动城市更新建设等方面发挥了重要的作用，满足人民的获得感、提升人民的幸福感、给予人民可靠的安全感，提升了人民的生活水平，使得人民的生活更加充实、更有保障，社会发展更加可持续，但是存在政策执行不到位、资金筹集和拨付不到位等问题，这些问题的存在不仅使得与保障性安居工程相关的政策难以落实，还阻碍着保障性安居工程的发展和绩效成果。所以，对保障性安居工程开展绩效审计是很必须的，但当前没有统一有效的系统性、规范性的评价体系，造成保障性安居工程绩效审计的评价结果不是很准确，因此毋庸置疑构建保障性安居工程的绩效审计评价指标是必要的。
      在这样的背景下，本文基于国家治理理论、社会保障理论和可持续发展理论，介绍 D 市保障性安居工程项目及审计情况，论述对其进行绩效审计的必要性。采用 BSC 和 KPI 相结合的方法，从财务维度、公众维度、内部流程维度以及可持续维度构建绩效审计评价指标，根据构建的指标，使用模糊综合评价法对其进行定量综合评价。最后提出相关建议，有助于促进保障性安居绩效审计工作的顺利开展，更好的落实保障性安居工程相关的政策，也期望对提高 D 市保障性安居工程的绩效有所帮助。
关键词：保障性安居工程 绩效审计 评价指标

                                         Abstract
 Housing is a matter of livelihood and well-being, and is an important livelihood issue in China. and at the same time, protecting and improving people's livelihood is the core requirement for sustainable development.The subsidized housing project is a key livelihood audit program in the"14th Five-Year Plan" audit work plan. The construction of this projecthas not only effectively improved the housing conditions of the needy,but also redistributed social resources and promoted the harmonious,stable, healthy and sustainable development of society. The performance audit of guaranteed housing projects has played an important role inestablishing and improving the guaranteed housing system and promoting urban renewal construction, satisfying people's sense of access,enhancing their sense of well-being, giving them a reliable sense of security, and improving their living standards, making their lives more fulfilling and secure and their social development more sustainable, but there are problems such as inadequate policy implementation, fund
raising and disbursement The existence of these problems not only makes
it difficult to implement the policies related to the guaranteed housing projects, but also hinders the development and performance results of the
guaranteed housing projects. Therefore, it is imperative to launch a high-performance audit of the guaranteed housing project,but there is no unified and effective systematic and standardized evaluation system,which causes the evaluation results of the performance audits of the housing projects are not very accurate, so it is undoubtedly necessary to construct the performance audit evaluation indexes of the housing projects.
    In such a context, this paper introduces the project and audit
situation of D city's guaranteed housing project based on national governance theory, social security theory and sustainable development theory, and discusses the necessity of performance audit for it. Using a combination of BSC and KPI, performance audit evaluation indicators are
constructed from the financial perspective, the public perspective, the internal process perspective and the sustainability perspective, and a
quantitative and comprehensive evaluation is conducted based on the
constructed indicators using the fuzzy comprehensive evaluation method.
Finally, relevant suggestions are made to help promote the smooth implementation of the performance audit of the guaranteed housing project, better implement the policies related to the guaranteed housing project, and also expect to help improve the performance of the guaranteed housing project in D city.
Keywords: Security Housing Project ;Performance Audit ;Evaluation
Index；