部队内部审计“免疫系统”功能浅议

On the Function of Immune System of Forces inside Auditing

随着部队建设的快速发展,作为惩治和预防腐败体系重要组成部分的内部审计,已由传统的财务收支审计逐步向管理审计、效益审计拓展转型,并具备了预防、揭示、抵御经济运行中的各种矛盾和"病害"的功能。因此,有效开展内部审计在部队长远发展、健康发展中的重要作用已经凸显,已成为经济运行中一个重要的"免疫系统"。

With the rapid development of fire forces, inside financial auditing has becomes part of the policy to fight against the corruption in military forces. The method of inside auditing has transformed from traditional financial auditing into the management auditing, which has become ＂an immune system＂ to prevent and resist the problems of corruption. Now the inside auditing is part of crucial immune system in fire forces.