新时代军队审计的战略管理功能研究

On the Strategic Management Functions of Military Audit in the New Era

战略管理是国防和军队建设中最高层次的管理,中央军委印发的《关于加强新时代军队审计工作的意见》中明确提出,军队审计要注重发挥战略管理功能。军队审计战略管理功能具有政治性、独立性、宏观性、全面性、前瞻性、从属性、专业性和军事性特征,具体包括服务军事需求生成功能、服务战略规划制定功能、服务军费预算管理功能、服务政策措施执行功能和服务军事战略评估功能等方面。充分发挥军队审计战略管理功能,要坚持军队审计权属军委,筑牢为党执审的政治根基,提高思想站位,树立战略管理的科学理念,加强军队审计工作统筹,突出体系性监督,以及贯彻科技强审战略,推广大数据审计模式。

Strategic management is the highest level of management in national defense and military construction.The"Opinions on Strengthening the Audit Work in the New Era"issued by the Central Military Commission clearly states that military audits must focus on the use of strategic management functions.The military audit strategy management function has political,independent,macro,comprehensive,forward-looking,subordinate,professional,and military characteristics,including the service military demand generation function,service strategic planning function,and service military budget management function,service execution of measures and policies function and service military strategy evaluation function.To give full play to the strategic management functions of the military audit,we must adhere to the Central Military Commission’s leadership in military audit,build a political foundation to perform auditing for the party,improve ideological standing,establish a scientific concept of strategic management,strengthen the overall planning of military audit work,and highlight systematic supervision,and implement the strategy of strong review of science and technology and promote the big data audit model.