Abstract:It is a theoretical difficulty and a practical problem to audit the performance of public fund without scientific, rational, authentic, and generally-realized performance measurement indicators. Based on the practice of auditing the performance of housing accumulation fund, the paper chooses housing accumulation fund as the research target, uses the revised BSC (Balanced Score Card) to set up a framework and 17 detailed indicators of the performance measurement indicators of housing accumulation fund, from such four aspects as client satisfaction, internal management, sustaining development and financial result. This paper also applies imitative data to show how to use the performance measurement indicators of housing accumulation fund. The research result, not only has theoretical value and practical significance on how to audit the performance of housing accumulation fund, but also plays a referential role for the development of auditing the performance of other public funds.