美国军事审计制度:概况与启示

The US Military Audit System:Overview and Enlightenment

建设现代军队审计制度,不仅需要总结我军审计制度建设的历史经验,同时也需要进行比较研究。本文通过对美国军事审计体制、审计机构、审计法规制度、审计范围、审计权限、审计程序、审计规划计划和审计结果等要素的分析可以发现,美国由多元化的审计机构共享军事审计权,审计范围覆盖全部军事管理活动,审计人员具有广泛的军事审计权限,绩效审计在审计业务类型中占比最大,注重发挥军事审计的战略管理功能,审计人员拥有较高的职业化水平,具备成熟的审计信息公开机制。分析研究美国军事审计制度,对推进我国军队审计转型发展、努力建设现代军队审计制度具有一定的启示作用。

Building a modern military audit system requires not only a vertical summary of our military’s historical experience in building audit systems,but also a horizontal comparative study.Through the analysis of the U.S.military auditing,it can be found that the United States has diversified audit institutions sharing military audit power and audit scope.The US military auditing covers all military management activities.The auditors have a wide range of military audit powers.Performance auditing accounts for the largest proportion of auditing types.The US military auditing focuses on the strategic management functions of military auditing.Auditors have a high level of professionalism.The U.S.military auditing has a mature information disclosure mechanism.Analyzing and studying the US military audit system has certain enlightenment for advancing the transformation and development of our country􀆳s military auditing and striving to build a modern military audit system.