积极开展军地联合审计工作的对策思考

Reflections on military and civilian joint audit work

在涉及军地双方经济活动不断拓展的新形势下,积极开展军地联合审计工作既是顺应时代发展的现实要求,也是全面深化改革的重要内容,更是履行审计职能的迫切需要。在分析军地联合审计特点规律和原则要求的基础上,结合当前涉及军地双方经济活动发展形势和军队审计工作开展实际,从设立职能机构、建立制度机制、创新方法模式、加强人才建设四个方面,提出了积极开展军地联合审计工作的对策思考。

Under the new situation of continuous expansion of economic activities involving military and civilian establishments, actively carrying out the joint audit work is a requirement of the time, which is not only an important aspect of comprehensive reform, but also an urgent need of the audit function. Based on an in-depth analysis of the law and principles of audit work in combination with the current situation of economic activity and reality of development, this paper presents some reflections and countermeasures concerning military and civilian joint audit work. The proposals are put forward from four aspects, including setting up a functional institution, establishing institutional mechanisms, promoting innovation methods and strengthening talent construction.