A市保障性安居工程绩效审计案例研究

发布时间：2018-03-02 10:32

本文关键词： 保障性安居工程绩效审计评价指标体系　出处：《湘潭大学》2017年硕士论文　论文类型：学位论文

【摘要】：保障性安居工程作为“十二五”与“十三五”规划中一项保障民生的重点国家公共政策,自开工建设以来,便取得了显而易见的成效。尤其是在2014年以后,国家对保障性安居工程的建设力度不断加强,对A市进行保障性安居工程绩效审计案例研究具有重要的现实意义。本文是基于全国范围内对保障性安居工程实施审计的大背景下,拟对A市保障性安居工程绩效审计进行案例研究。结合市场现状对其进行资源配置,形成一个稳定的住房保障体系,使我国城镇保障性住房的覆盖率越来越广。在这一过程中,全国各地基本实现了对住房问题有困难家庭的应保尽保问题。本文主要采用理论分析法及案例研究法相结合的方法进行研究。首先介绍保障性安居工程绩效审计的相关理论,从概念的界定到提出绩效审计的三大理论依据,为之后进行的保障性安居工程绩效审计研究奠定了理论基础,再对保障性安居工程绩效审计的目标进行了相关阐述。接着介绍了A市保障性安居工程绩效审计的基本情况,先是对案例进行了简单的介绍,根据审计实施方案的内容,介绍了此次审计的实施对象和范围、内容和重点、方法和分工,以及在进行审计时所运用到的评价指标。然后是对整个审计程序的介绍。从审计准备、审计实施、审计报告以及后续审计出发,最后得出研究结论及建议。通过对A市保障性安居工程基本情况的介绍,对其进行案例分析,最后提出相关意见和建议。研究结果表明,保障性安居工程绩效审计虽然日趋成熟,但暴露出来的问题也越来越多,譬如审计数据获取存在片面性、被保障对象的资格不够到位、审计队伍综合素质不足等。因此针对这些问题提出相应的解决办法,充分利用审计成果,加强对保障性住房的信息系统建设、提高审计人员素质并加强审计队伍建设等。只有不断发现问题解决问题,保障性安居工程绩效审计才能得到一个健康且长远的发展。对A市进行保障性安居工程绩效审计案例研究,一方面可以大大提高A市市民的公众参与度,加强对保障性安居工程的监督,稳定住房保障制度。另一方面能够进一步完善审计监督体系,加快保障性安居工程的建设步伐,加深对保障性安居工程的后续建设,促进社会和谐稳定发展。
[Abstract]:As a key national public policy in the 12th Five-Year Plan and the 13th Five-Year Plan, the indemnificatory housing project has achieved obvious results since the construction began, especially after 2014. The state has continuously strengthened its efforts in the construction of affordable housing projects, It is of great practical significance to conduct a case study on the performance audit of the indemnificatory housing project in A city. This paper is based on the background of the nationwide audit of the indemnificatory housing project. This paper intends to carry out a case study on the performance audit of the indemnificatory housing project in A city. According to the current market situation, it is allocated resources to form a stable housing security system, which makes the coverage of affordable housing in cities and towns in our country more and more extensive. In this process, In this paper, we mainly use the method of theoretical analysis and case study to study. Firstly, we introduce the related theory of performance audit of affordable housing projects. From the definition of the concept to the three theoretical bases of performance audit, it lays a theoretical foundation for the research on the performance audit of the indemnificatory housing project. Secondly, the paper introduces the basic situation of the performance audit of the indemnificatory housing project in A city. First, the case is briefly introduced, according to the content of the audit implementation scheme, the paper introduces the basic situation of the performance audit of the indemnificatory housing project, and then introduces the basic situation of the performance audit of the indemnificatory housing project. This paper introduces the object and scope, contents and emphases, methods and division of labor of the audit, as well as the evaluation index used in the audit. Then it introduces the whole audit procedure. Audit report and follow-up audit, finally draw the conclusions and recommendations. Through the introduction of the basic situation of the guaranteed housing project in A city, the case analysis, finally put forward the relevant opinions and recommendations. The research results show that, Although the performance audit of indemnificatory housing projects is maturing day by day, it also exposes more and more problems. For example, audit data acquisition is one-sided, and the qualifications of the protected objects are not enough. Therefore, the audit team should put forward corresponding solutions to these problems, make full use of the audit results, and strengthen the construction of information systems for affordable housing. Improve the quality of auditors and strengthen the construction of audit teams. Only in order to get a healthy and long-term development can the performance audit of the indemnificatory housing project. To conduct a case study on the performance audit of the indemnificatory housing project in City A, on the one hand, can greatly enhance the public participation of the citizens of the City. On the other hand, it can further improve the audit supervision system, speed up the pace of construction of affordable housing projects, and deepen the follow-up construction of affordable housing projects. Promote social harmony and stable development.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F239.6

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