新时代中国特色社会主义军事审计制度:建设成就、存在不足与完善路径

Military Auditing System of Socialism with Chinese Characteristics in New Era:Achievements,Inadequacies and Suggestions

党的十八大以来,军队审计事业迎来了大变革、大发展,军队审计体制实现了体系性重塑,军队审计运行机制不断健全,军队审计法规制度也日臻完善,以习近平强军兴军思想为指导的中国特色社会主义军事审计制度基本形成。与此同时,当前军事审计制度中还存在着审计工作配套机制不够健全、与相关法规制度衔接不够顺畅和审计职业化建设滞后的问题,亟待予以解决。为此,应当健全协调对接机制、军地协作机制、结果运用机制和信息公开机制等军队审计工作配套机制,做好军队审计法规与《审计法》、军队行业法规和其他监督法规的衔接,从健全职业准入和退出机制、优化职业教育培训体系和完善职业保障机制等方面加强军队审计职业化建设。

Since the 18th National Congress of CPC, the military auditing has ushered in major changes and major developments. The military audit system has been systematically reshaped. The military auditing operat- ing mechanism has been constantly improved. Military audit regulations have been constantly developed. Mili- tal7 audit system of socialism with Chinese characteristics formed fundamentally, which is guided by Xi Jin- ping＇s thought of strengthening and promoting the army. At the same time, the current military audit system still has the problems that the supporting mechanism for audit work is not sound enough, the connection with rele- vant laws and regulations is not smooth enough, and the construction of audit professionalism is lagging behind. It needs to be solved urgently. Finally, it is necessary to improve the supporting mechanisms for the coordination of the military audit, such as the coordination mechanism, the military-government cooperation mechanism, the results application mechanism, and the information disclosure mechanism. It is necessary to do a good job in linking the military audit regulations with the audit law, military industry regulations and other supervision laws and regulations. It is also necessary to strengthen the improving occupational access and exit mechanisms, improving vocational security mechanisms professionalization of military auditing from the aspects of optimizing vocational education and training systems, and