航空武器装备价格审计探析

Discussion on Price Auditing on Aeronautical Weapons Equipments

文章从价格审计的内涵出发,引出航空武器装备价格审计这一概念,阐述了航空武器价格审计所应包括的四项内容,即:航空武器装备所耗直接材料的审计、航空武器装备所耗直接人工的审计、航空武器装备所耗制造费用的审计及航空武器装备所耗专项费用的审计。在此基础上,就航空武器装备价格审计实施的前提作了探讨。

This article begins with the meaning of price auditing, and then the concept of price auditing on aeronautical weapons equipments is guided. Furthermore, it expounds four items that price auditing on aeronautical weapons equipments should consist of, that is, auditing on direct materials, direct labour force, manufacturing expenses and special expenses exhausted by aeronautil weapons equipments. Based on the above, it discusses the preconditons of enforcing price auditing on aeronautil weapons and equipments.