军队审计的国际比较与经验借鉴

The Military Audit’s International Comparison and Experience Reference

随着军事斗争准备和正风反腐的深入推进,军队审计现行体制、机制已不能适应形势任务的需要,迫切需要从理论到实践、从内部关系到外部环境进行大刀阔斧式的改革。而外军在长期的审计实践中,形成了各具特色的审计体制和运作模式,可以为我们提供借鉴。本文通过对各国军队审计的组织体系、法规制度和实施过程进行比较,总结、分析其在审计体制、力量编成、规范体系、程序方法等方面的共性特征和先进做法,提出了深化我军审计改革的若干建议,以进一步促进军队审计的国际融合,为深化国防和军队改革、推进军队反腐倡廉建设提供监督保障。

As the further advance of military struggle preparation and anti-corruption,the current audit system and mechanism cannot adapt to the situation and task,and desperately needs reform from theory,practice,internal relations and external environment.The foreign army has individual audit system and operation pattern,which can give us some guides.Through comparing the organization system,laws and regulations,operation process of different countries’military audit,this paper summarizes their common features and advanced practices in audit system,forces allocation,standard system,procedures and methods,gives some reform advices for our military audit,so as to promote the military audit’s international integration,and provide supervision safeguard for PLA’s reformation and anti-corruption.