会计学院知识库

  习总书记在党的二十大报告中指出，必须坚持在发展中保障和改善民生，鼓励共同奋斗创造美好生活，不断实现人民对美好生活的向往。在新型城镇化背景下推进城镇老旧小区更新改造，不仅是实现新型城镇化战略目标的重要着力点，也是改善居民居住条件和生活品质，提高群众生活幸福感的途径。然而，随着我国对该项目投入资金力度的不断加大，对项目建设的要求也不断提高。审计机关作为独立的监督机构，需要对该项目的改造情况进行审查。当前，审计机关对该项目开展绩效审计时，缺乏对改造后成效的绩效审计评价。因此，针对老旧小区微改造项目开展绩效审计评价研究已十分必要。

  本文以W市江汉区老旧小区微改造绩效审计评价的研究为主，首先介绍本文的研究背景、目的和意义，再对国内外公共投资项目的绩效审计现状以及该类项目的绩效评价方法、指标体系进行研究。然后对相关理论基础和概念界定做了论述，基于绩效审计3E理论、公共受托责任理论和可持续发展理论，同时采用案例分析和问卷调查等方法，分析W市江汉区老旧小区微改造项目审计的基本情况及存在问题，构建一套涵盖经济性、效率性、效果性、宜居性和环境性五个维度的评价指标体系。采取层次分析法确定各项指标的权重大小，将定量与定性数据应用到到构建的体系中进行分析，最终得到总体评分。并针对该项目绩效评价结果中反映的问题提出具体的改进建议，以期对绩效审计工作的开展有益。

     General Secretary Xi pointed out in the report of the 20th National Congress of the Communist Party of China that we must persist in ensuring and improving people's livelihood in development, encourage joint efforts to create a better life, and constantly realize the people's yearning for a better life. Promoting the renewal and transformation of old urban communities in the context of new-type urbanization is not only an important focus to achieve the strategic goal of new-type urbanization, but also a way to improve the living conditions and quality of life of residents and improve the happiness of the people. However, with the continuous increase of China's investment in this project, the requirements for project construction have also been continuously improved. The audit body, as an independent oversight body, is required to review the renovation of the project. At present, when the audit institution conducts the performance audit of the project, there is a lack of performance audit evaluation of the effectiveness of the transformation. Therefore, it is necessary to carry out performance audit evaluation research for micro-renovation projects in old residential areas.

      This paper mainly focuses on the research on the performance audit evaluation of micro-renovation of old residential areas in Jianghan District, W City, first introduces the research background, purpose and significance of this paper, and then studies the current situation of performance audit of public investment projects at home and abroad, as well as the performance evaluation methods and index systems of such projects. Then, the relevant theoretical basis and concept definition are discussed, based on the 3E theory of performance audit, the theory of public fiduciary responsibility and the theory of sustainable development, and the methods of case analysis and questionnaire survey are used to analyze the basic situation and existing problems of the audit of the micro-renovation project of the old community in Jianghan District, W City, and build a set of evaluation index system covering five dimensions: economy, efficiency, effect, livability and environment. The analytic hierarchy method is used to determine the weight of each indicator, and the quantitative and qualitative data are applied to the built system for analysis, and finally the overall score is obtained. Specific suggestions for improvement are also made for the problems reflected in the performance evaluation results of the project, in order to benefit the performance audit work.