廉租房项目绩效审计的内容和方法研究

全面推进绩效审计是作为审计署的"十二五"审计工作发展规划主要任务之一,近年来,部分地区已经开展很多有益探索。当前,廉租房建设作为中央宏观调控及各级政府关注民生重点工程,投入大量建设资金,对其进行绩效审计具有一定的现实意义。而绩效审计本身特点决定了不同的审计对象具有不同审计的内容和方法。通过分析廉租房建设过程中存在的问题,提出项目建设管理、财务管理、建设项目不同阶段的廉租房绩效审计的内容和方法。

Study of Performance Auditing Contents and Methods of Low-rent Housing Project

Comprehensively promoting performance audit is one of major tasks in the development project for auditing work during the 12th Five-year Plan made by the National Auditing Office.Some significant researches in this aspect have been carried out in some regions in the past few years.The construction of low-rent houses,as a key project under the macro-control the central government,has been pumped with great funds,which draws attention of governments of all levels.The performance audit of the project is hence of great importance.However,because of the characteristics of performance audit,different objects should involoe different contents and apply different methods.The article,by analyzing the problems existing in the construction of low-rent houses,puts forth the contents and methods of performance audit concerning construction and financial management of the project in different construction phases.