军队审计机构运用社会审计力量的SWOT分析与策略

SWOT analysis and strategy for using social audit force in military audit institutions

习近平主席为军队审计工作提出了“全覆盖”“问题导向”等新要求。在现有审计力量难以满足审计需求的情况下,通过购买社会审计服务、接受社会审计组织劳务派遣等方式组织社会审计力量参与军队审计任务,将是提高军队审计机构工作效率、实现创新发展的有效途径。本文通过SWOT分析法对军队审计机构运用社会审计力量的优势、劣势、机遇和威胁等内外部情况进行全面分析,指出社会审计不仅具有逐利性,在审计目标、审计职权、审计报告等方面也与军队审计存在较大差异,军队需全面了解社会审计的性质及军地审计环境等因素的影响,才能够在正确把握军队审计机构现状的基础上,为军队审计实践探索提供启示和应对策略。

At present,military audit institutions are not only confronted with"old"problems,such as“fewer people and more things”,and slow technological innovation,but they also need to vigorously implement“new”requirements,such as“full coverage”and“problem-oriented”approaches,as proposed by President Xi Jinping.Given the current situation,in which the existing audit forces encounter difficulties in meeting audit needs,the army audit institutions can organize the use of social audit forces to participate in army audit tasks by purchasing social audit services and accepting labor dispatch from social audit organizations,which will be an effective way of solving the issues and achieving innovative development.However,there are substantial differences between social audit and military audit in terms of its profit-driven nature,audit objective,audit authority,and audit report.Without a comprehensive understanding of the nature of social audit and the impact of factors such as the military and local audit environment,it is difficult to integrate social audit into the military audit system in order to generate positive effects.Therefore,this paper presents a comprehensive analysis of the internal and external situation by using SWOT analysis to identify the advantages,disadvantages,opportunities,and threats associated with the use of social audit power by military audit institutions,so as to help military audit institutions to have a more thorough understanding of the current situation,while also providing clarification and outlining countermeasures for practical exploration.