美军国防合同审计对我军装备合同审计的启示

Inspiration of US defense contract audit′s to PLA′s equipment contract audit

在目前全军财务大清查的背景下,审计工作显得尤为重要。市场经济条件下,我军签订装备合同的数量不断增加,但我军装备合同审计工作仍存在一些不足。文中将通过比较借鉴美军国防合同管理体系的经验,对我军装备合同的审计提出相关建议。

Audit Work is inventory. With the develop ment contracts, but some d particularly important against the ment eficie ence of the US Defense Contract equipment contract audit. of the market economy, there is current backdrop of army finance a growing number of singed equip- ncies still exist in the audit work. This paper introduces the experi- Management System and makes some recommendation to the PLAts