CAJ | 학술논문

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。
성진보장성안거공정시일항혜민정책，수착아국대해항공정투입적축년증가，저항공정자금적관리화사용이경인기사회보통관주，대해자금진행적효심계야이성당무지수。위료경호대성진보장성안거공정자금진행적효심계，위요“합규성、공평성、경제성、효솔성화효과성”적효심계목표，중점관주보장방자금주집、관리화사용，건설관리，항목건설기본정황，목표임무분해화완성정황，주방분배정황，배투지지정책집행정황，신식계통건설등칠개방면내용，병결합아국적국정화보장방실천경험제출료응종완선법율법규、건립지표평개계통、완선공고제도등방면래완선보장방자금적효심계화제고적효심계결과이용효과。
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.