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党的十七大和《国民经济和社会发展第十二个五年规划纲要》明确要求实现广大群众住有所居的目标。目前,我国保障性住房建设正在如火如荼的进行,其中国家大力推行的基本保障型廉租住房和公共租赁住房的建设责任应由政府承担,这部分保障型住房建设资金筹集存在较大困难。本文尝试以“国家治理”的视角,提出国家审计在解决基本保障型廉租住房和公共租赁住房资金筹集途径及不同途径相互关系中应发挥的作用。
The 17th National Congress of the CPC and the “Outline for the Twelfth Five-year Plan for National Economic and Social Development” explicitly require that the goal of living in the vast masses should be achieved. At present, the construction of affordable housing in our country is in full swing. Among them, the responsibility of building affordable low-rent housing and public rental housing, which is vigorously promoted by our country, should be borne by the government. There is great difficulty in raising funds for this type of affordable housing. This paper attempts to “national governance ” point of view, put forward the national audit in addressing the basic protection of low-rent housing and public rental housing financing channels and the ways in which the mutual relationship should play a role.