军队建设工程绩效审计指标体系研究

Study on performance auditing index system of army construction project

阐述了军队建设工程绩效审计的含义,分析了军队建设工程绩效审计的发展现状,提出了军队建设工程绩效审计的目标,指出军队建设工程绩效审计体系的设立的相关原则与指标要求,旨在改善军队建设工程审计模式,提高审计效能,提高经费的使用效率,为国防建设做出贡献。

The paper illustrates the concept of army construction project performance auditing,analyzes the development status of army construction project performance auditing,puts forward army construction project performance auditing targets,and points of relevant army construction project performance auditing setting principles and index requirements,with a view to improve the army construction project performance auditing mode,improve the auditing efficiency,enhance the cost using efficiency,and do some contribution of national defense construction.