会计学院知识库

      在我国正处于走向全面建设社会主义现代化国家的关键阶段之际，人民群众的居住需求和住房状况仍然受到社会的密切关注。在高房价的背景下，我国正在持续地推动各种类型的保障性住房项目，确保住房保障供应机制成为国家治理结构和现代化治理能力的关键组成要素，也是实现全面建设小康社会战略目标的核心步骤。随着城镇保障性安居工程项目的逐步推进，住房建设规模和建成数量都呈现持续增长的趋势，政府也不断增加在财政预算与资金投入上的力度，确保城镇保障性安居工程项目的有效落实，这离不开审计系统科学和客观的监督、鉴证与评价。

      城镇保障性安居工程是保障和改善民生、促进少数民族地区和谐稳定的必然要求，对于民族稳定与民族团结具有重要意义。本文以少数民族地区保障性安居工程项目为研究核心，首先对其研究的背景、目的与重要性进行了系统性的阐述。其次，对国内外保障性安居工程绩效审计的现状进行了深入探讨，并对这类项目的绩效评价方法与指标体系进行了深入研究。随后，文章对相关理论和概念进行了明确界定，并基于委托代理理论、新公共管理理论、“5E”绩效审计理论，通过案例分析法和问卷调查法，针对 L 州保障性安居工程的具体绩效审计情况，构建了一个包含经济性、效率性、效果性、公平性以及民族环境性五大维度的绩效审计评价指标体系。在构建完体系后，本文采用层次分析法对各评价指标的权重进行了科学确定，并将实际数据应用于该体系中进行全面分析，最终得出整体性的评价结论。此外，根据项目绩效评价结果所反映的问题，本文还提出了具有针对性的改进建议，旨在为项目的优化与发展提供有益的参考。

     At a critical stage in China's comprehensive construction of a  socialist modernized country, the housing needs and conditions of thepeople still receive close attention from society. Against the backdrop of high housing prices, China is continuously promoting various types of affordable housing projects, ensuring that the housing security supply mechanism becomes a key component of the national governance structure and modern governance capacity, and is also a core step towards achieving the strategic goal of building a moderately prosperous society in all respects. With the gradual advancement of urban affordable housing projects, the scale of housing construction are showing a continuous growth trend. The government is also increasing its efforts in fiscal budget and funding investment to guarantee the efficient execution of urban affordable housing initiatives. This cannot be achieved without scientific and objective supervision, verification, and evaluation of the audit system. 

    The urban affordable housing project is an inevitable requirement to safeguard and improve people's livelihood, as well as promote harmonious stability in ethnic minority areas, carrying significant implications for ethnic stability and unity. With the focus on the affordable housing projects in ethnic minority regions, this article begins by systematically elaborating on the research background, objectives, and significance. Subsequently, it delves into the current status of performance audits for affordable housing projects both domestically and internationally, conducting thorough research on performance evaluation methodologies and indicator systems for such projects. After clearly defining relevant theories and concepts, the article builds a comprehensive performance audit evaluation indicator system encompassing five dimensions: economy, efficiency, effectiveness, fairness, and ethnic environmental considerations. This is achieved by drawing on principal-agent theory, new public management theory, the "5E" performance audit theory, and Marxist ethnic theory, combined with case analysis and questionnaire surveys tailored to the specific performance audit situation of the affordable housing project in L Prefecture. this article scientifically determines the weights of each evaluation indicator using the analytic hierarchy process (AHP) and applies actual data to the system for comprehensive analysis, ultimately arriving at an overall evaluation conclusion. Additionally, based on issues revealed by the project performance evaluation results, targeted improvement suggestions are proposed, aiming to provide beneficial references for the optimization and development of the project.