城镇保障性安居工程资金绩效审计目标和内容

The Objective and Content of Performance Audit on Urban Low income Housing Projects Funds

城镇保障性安居工程是一项惠民政策,随着我国对该项工程投入的逐年增加,这项工程资金的管理和使用已经引起社会普通关注,对该资金进行绩效审计也已成当务之需。为了更好对城镇保障性安居工程资金进行绩效审计,围绕"合规性、公平性、经济性、效率性和效果性"绩效审计目标,重点关注保障房资金筹集、管理和使用,建设管理,项目建设基本情况,目标任务分解和完成情况,住房分配情况,配套支持政策执行情况,信息系统建设等七个方面内容,并结合我国的国情和保障房实践经验提出了应从完善法律法规、建立指标评价系统、完善公告制度等方面来完善保障房资金绩效审计和提高绩效审计结果利用效果。

Urban lowincome security housing project is a favorable policy for people. Along with the investment increased year by year, managing and using the funds of this project have already caused the social common atten tion, and it is urgent to audit these funds. Performance auditing is a good way to evaluate management and usage of urban lowincome housing construction funds. In order to improve the funds performance auditing, the author puts forward five performance auditing objectives： compliance, fairness, economy, efficiency and effectiveness. And the author also proposes that the importance of the funds performance auditing should include 7 aspects as follows ： raising, management and use of lowincome housing funds; construction management; basic situation of projects con struction; targets task decomposition and completion ; housing distribution ; implementation of supporting policies; information system construction. In the end, combining with China＇ s national conditions and the author＇ s experi ence of lowincome housing audit practice, the author suggested that we should perfect the concerned laws, and set up index evaluation system and perfect the announcement, so that the performance auditing of lowincome housing funds could be improved and the performance auditing results could be better used.