本文關(guān)鍵詞： 保障性安居工程 績效審計(jì) 評價(jià)指標(biāo)體系　出處：《湘潭大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：保障性安居工程作為“十二五”與“十三五”規(guī)劃中一項(xiàng)保障民生的重點(diǎn)國家公共政策,自開工建設(shè)以來,便取得了顯而易見的成效。尤其是在2014年以后,國家對保障性安居工程的建設(shè)力度不斷加強(qiáng),對A市進(jìn)行保障性安居工程績效審計(jì)案例研究具有重要的現(xiàn)實(shí)意義。本文是基于全國范圍內(nèi)對保障性安居工程實(shí)施審計(jì)的大背景下,擬對A市保障性安居工程績效審計(jì)進(jìn)行案例研究。結(jié)合市場現(xiàn)狀對其進(jìn)行資源配置,形成一個(gè)穩(wěn)定的住房保障體系,使我國城鎮(zhèn)保障性住房的覆蓋率越來越廣。在這一過程中,全國各地基本實(shí)現(xiàn)了對住房問題有困難家庭的應(yīng)保盡保問題。本文主要采用理論分析法及案例研究法相結(jié)合的方法進(jìn)行研究。首先介紹保障性安居工程績效審計(jì)的相關(guān)理論,從概念的界定到提出績效審計(jì)的三大理論依據(jù),為之后進(jìn)行的保障性安居工程績效審計(jì)研究奠定了理論基礎(chǔ),再對保障性安居工程績效審計(jì)的目標(biāo)進(jìn)行了相關(guān)闡述。接著介紹了A市保障性安居工程績效審計(jì)的基本情況,先是對案例進(jìn)行了簡單的介紹,根據(jù)審計(jì)實(shí)施方案的內(nèi)容,介紹了此次審計(jì)的實(shí)施對象和范圍、內(nèi)容和重點(diǎn)、方法和分工,以及在進(jìn)行審計(jì)時(shí)所運(yùn)用到的評價(jià)指標(biāo)。然后是對整個(gè)審計(jì)程序的介紹。從審計(jì)準(zhǔn)備、審計(jì)實(shí)施、審計(jì)報(bào)告以及后續(xù)審計(jì)出發(fā),最后得出研究結(jié)論及建議。通過對A市保障性安居工程基本情況的介紹,對其進(jìn)行案例分析,最后提出相關(guān)意見和建議。研究結(jié)果表明,保障性安居工程績效審計(jì)雖然日趨成熟,但暴露出來的問題也越來越多,譬如審計(jì)數(shù)據(jù)獲取存在片面性、被保障對象的資格不夠到位、審計(jì)隊(duì)伍綜合素質(zhì)不足等。因此針對這些問題提出相應(yīng)的解決辦法,充分利用審計(jì)成果,加強(qiáng)對保障性住房的信息系統(tǒng)建設(shè)、提高審計(jì)人員素質(zhì)并加強(qiáng)審計(jì)隊(duì)伍建設(shè)等。只有不斷發(fā)現(xiàn)問題解決問題,保障性安居工程績效審計(jì)才能得到一個(gè)健康且長遠(yuǎn)的發(fā)展。對A市進(jìn)行保障性安居工程績效審計(jì)案例研究,一方面可以大大提高A市市民的公眾參與度,加強(qiáng)對保障性安居工程的監(jiān)督,穩(wěn)定住房保障制度。另一方面能夠進(jìn)一步完善審計(jì)監(jiān)督體系,加快保障性安居工程的建設(shè)步伐,加深對保障性安居工程的后續(xù)建設(shè),促進(jìn)社會和諧穩(wěn)定發(fā)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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.23;F239.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 譚銳;黃亮雄;韓永輝;;保障性住房建設(shè)困境與土地財(cái)政壓力——基于城市層面數(shù)據(jù)的實(shí)證研究[J];現(xiàn)代財(cái)經(jīng)(天津財(cái)經(jīng)大學(xué)學(xué)報(bào));2016年12期

2 唐琳;;中國城鎮(zhèn)保障性住房制度研究[J];經(jīng)營管理者;2016年08期

3 李靜;;保障性住房資金績效審計(jì)研究——以某市為例[J];財(cái)政研究;2014年11期

4 孫守紀(jì);孫潔;;完善我國社會保障性住房制度:基于政府視角[J];中國行政管理;2013年10期

5 張軍;李丹;;績效審計(jì)服務(wù)國家治理研究——基于制度變遷視角[J];會計(jì)之友;2013年21期

，

本文編號：1556155