【作者】 王华；

【导师】 吕先锫；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2013， 硕士

【副题名】以某市保障性安居工程绩效审计为例

【摘要】 2007年我国启动大规模保障性住房建设以来,各地基本实现了对住房困难的低保家庭应保尽保；但城市中低收入家庭、新就业人员和外来务工人员的住房问题逐渐凸显。“十二五”期间,我国将新建各类保障性住房3600万套,保障性住房的覆盖率将达到20%。城镇保障性安居工程的不断推进,一方面明显改善了我国住房家庭的居住条件,有效推动了城镇化建设进程,促进了社会和谐稳定；另一方面也暴露出一些不容忽视的问题：政策执行不够到位,资金筹集和管理不够规范,项目管理不够科学,分配及后续管理不够严格等。这些问题的存在不仅阻碍了保障性安居工程的健康发展,还影响了保障性安居工程实施的绩效。于是,保障性安居工程的绩效倍受社会各界的关注,保障性安居工程绩效审计研究成为审计领域的新课题。因此,本文以保障性安居工程为研究对象,对保障性安居工程的5E进行客观评价,并提出提高保障性安居工程绩效的合理化建议,对于促进经济社会健康持续发展和社会和谐稳定具有很大的现实意义。本文共7章。第1章导论。介绍了本文的研究背景、目的意义、研究思路以及研究方法。第2章研究综述。介绍了国内外保障性住房的研究及政府绩效审计的研究情况。第3章理论基础。从“绩效”的出处引申出政府绩效审计的内涵,进而定义保障性安居工程绩效审计的概念,然后提出保障性安居工程绩效审计的三大理论依据：受托经济责任理论、新公共管理理论和可持续发展理论。第4章保障性安居工程绩效审计现状分析。介绍了保障性安居工程绩效指标评价缺乏相应的专业指南和统一的评价标准,保障性安居工程绩效审计评价三大难点：政策设置的科学性、政策执行的到位性以及政策目标的绩效性难以评价,保障性安居工程绩效审计人力资源不足以及审计成果利用不充分的现象。第5章保障性安居工程绩效审计评价指标体系设计。介绍了保障性安居工程绩效审计评价指标体系设计的依据、原则及绩效审计评价的特点；用层次分析图法建立了评价指标模型,阐述了绩效评价指标和绩效评价方法。第6章案例分析。以某市保障性安居工程审计为例,介绍了某市保障性安居工程建设的基本情况和绩效评价过程,对案例进行评价,检验了指标的科学性和可行性。第7章提高保障性安居工程绩效的建议。从保障性安居工程的规划、项目管理、后续运行以及强化审计等方面提出合理化建议,进一步提高保障性安居工程的绩效。本文的创新点：本文结合保障性安居工程绩效审计的特点,提出了相应的绩效审计评价方法体系,其分析和结论具有一定的实践基础和理论依据,对今后的审计工作有一定的指导意义。本文的不足是：由于保障性安居工程的绩效主要体现在社会效益上,简单的量化指标不能很好的反映,本文涉及的定性指标是根据问卷调查和专家评价的结果来综合评价的,具有一定主观性。更多还原

【Abstract】 With large-scale housing construction in China in2007, the poor in cities have flats to live in. But the housing problem of low-income families, the newly-employed and migrant workers has emerged. During the "12th five-year" period, our country will build36million sets of affordable flats, with which the coverage will reach20%of affordable housing. The advancement of urban low-income housing projects, on the one hand, obviously has improved the living conditions of families in our country, effectively promoted the urbanization process, and promoted social harmony and stability. On the other hand it has also exposed some inevitable problems such as poor policy implementation, nonstandard funding and its management, and irregular project management etc. These problems not only hinder the healthy development of the government-subsidized housing project, also affect the performance of low-income housing project. So the government-subsidized housing project performance is attracting much attention from all sectors of society, and low-income housing project performance audit research becomes a new topic in the field of audit. This paper, focusing on housing projects, therefore, is to put forward rational proposals on the performance of low-income housing projects, objectively evaluating5E of the government-subsidized housing project, so as to promote sustainable economic and social development and social harmony, which is of great practical significance to China’s stability.This paper is divided into seven chapters. Chapter1introduces the research background, purpose, significance, ideas and methods. Chapter2reviews relative studies:the research of government performance audit in affordable housing project at home and abroad is introduced. Chapter3discusses the theoretical basis. It extends from the origin of "performance" to the connotation of the government performance audit, and then defines the concept of low-income housing project performance audit. Finally it puts forward three theoretical basis of low-income housing project performance audit:entrusted economic responsibility theory, new public management theory and sustainable development theory. Chapter4presents the recent situation of affordable housing projects performance audit. It introduces a lack of professional guidance and unified evaluation criteria on the government-subsidized housing project performance indicators evaluation and three major difficulties in low-income housing project performance audit evaluation:first, unscientific policy, poor implementation and evaluation; second, lack of human resources; third, inefficient application of audit fruits. Chapter5is to design the performance audit evaluation system of affordable housing projects. It includes the design basis, principle and characteristics of performance audit evaluation index system. And the evaluation index model is established by the hierarchy analysis method to expound the performance evaluation and performance evaluation methods. Chapter6is the case analysis. It takes low-income housing project performance audit in a certain city as example, showing the basic situation of the project construction and performance evaluation process, to evaluate the case and test the feasibility of the indicators. Chapter7gives suggestions on the improvement of low-income housing project performance in the view of its planning, management, subsequent operation.This paper makes an effort on some innovation points:combining the characteristics of the low-income housing project performance audit, proposing the corresponding performance audit evaluation system, and providing certain theoretical basis and guide for the audit work in the future.However, the simple quantitative index in this paper cannot well reflect the social benefit of the low-income housing project performance, and it is based on the results of questionnaire investigation and expert evaluation, which might be subjective.更多还原