区块链技术应用到保障性安居工程审计领域，通过其五大运行机制让大数据在多个模块内形成开放、共享、连接的区块，进而产生更大的区块链网状结构，有助于推进审计的全覆盖，提高审计的独立性和精准度，实现审计监督的智能化，提升审计质量和效率。在保障性安居工程审计应用框架设计中，可以将相关主体嵌入区块链各流程节点，构建审计客体信息许可区块链和审计主体监督许可区块链双链混合模式，涵盖数据采集共享层、审计服务层和审计访问层三个核心应用层，切实保障审计独立公正，精准高效。在具体应用中，应强化区块链风险控制、增强扩展性、加强数据安全保护、健全相关法律法规、推进人才建设，提升保障性安居工程审计的效率与效果。

The blockchain technology is applied to the field of affordable housing project audit. Through its five operating mechanisms, big data can form open, shared and connected blocks in multiple modules, thereby creating a larger blockchain network structure, which helps to promote the full coverage of audit, improve the independence and accuracy of audit, realize the real-time and whole process intelligent audit supervision, and improve the quality and efficiency of audit. In designing the audit application framework for affordable housing projects, relevant subjects can be embedded in each process node of the blockchain, and a dual-chain hybrid mode of the audit object information permission blockchain and the audit subject supervision permission blockchain can be constructed, covering the three core application layers of data collection and sharing layer, audit service layer and audit access layer, so as to effectively ensure the independence, fairness, accuracy and efficiency of audit. In specific applications, we should strengthen blockchain risk control, enhance scalability, strengthen data security protection, improve relevant laws and regulations, promote talent construction, and improve the efficiency and effectiveness of affordable housing project audit.

湖南省教育厅科学研究青年项目（21B0830）；湖南省社科基金项目（22JD073）