军队绩效审计初探

本文从绩效审计与传统财务审计的关系出发,提出军队绩效审计的概念及四个方面的特征。从我军建设战略方针、军队管理、抑制腐败和军队审计工作的现实发展等方面分析了军队开展绩效审计的必要性;从政策、法律和社会环境、军事经济改革的需要和审计理论和实践等方面分析了军队开展绩效审计的可行性。最后,提出当前军队开展绩效审计要解决观念更新、体制革新、标准创新、人才出新四个方面的问题。

An Elementary study on the Performance Audit of the Army

This paper gives the four characters or the performance audit of the army after studying the relations between the performance audit and traditional financial audit. It analyzes the necessities in the policy and strategy of the army building, army management, restricting corruption and the development of the army audit. This paper also explains the feasibilities in polices , laws , social environment and the need of reformatory of the military economy. At the last, the paper puts forward that we should solve four innovations in ideas, system, standard and Talents