军队审计主体:一个理论框架  

The Entity of Army Audit:a Theoretical Framework

作　　者：王会金[1] 郑石桥[1] Wang Huijin;Zheng Shiqiao(Nanjing Audit University,Nanjing 211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《中国审计评论》2023年第1期1-15,共15页China Auditing Review

摘　　要：以经典审计理论为基础,提出一个关于军队审计主体的理论框架。军队资源类委托代理关系中的委托人和代理人都可能存在审计需求,因此,都需要选择审计主体,选择审计主体是审计需求者的权利,军队审计需求者要根据审计独立性、审计质量、审计成本和保守军事秘密这四项原则来选择审计主体,不同具体情形下对审计主体的选择不同。国防经费审计模式有三种类型:一是外部审计和内部审计相结合的模式,二是军队内部审计模式,三是外部审计模式,我军实行的是军队内部审计模式。军队审计组织体制是指各层级军队审计机构之间的关系,我军目前实行“区域设置、统管统派”组织体制,还需要再增加一个“分级负责”的特征。军队审计业务外包要在保守军事秘密的基础上,按交易成本观和核心能力观来考虑。Based on the classical audit theory,this paper puts forward a theoretical framework about the entity of army audit.Both the principal and the agent in the resources based principal-agent relationship in military may have audit demands.Therefore,they all need to choose the audit entity,and it is the right of the audit demander to choose the audit entity.Army audit demanders should choose audit entity according to four principles which are audit independence,audit quality,audit cost and keeping military secrets,and the choice of audit entity is different in different specific situations.There are three types of national defense funds audit mode,the first is the combination of external audit and internal audit,the second is the army internal audit mode,the third is the external audit mode,and our army take the army internal audit mode.The organizational system of army audit refers to the relationship between army audit institutions at all levels.At present,our army take the organizational system of“regional setting,unified management and unified dispatch,”and we need to add another feature of“hierarchical responsibility.”The outsourcing of army audit should be considered according to the concept of transaction cost and core competence on the basis of keeping military secrets.

关 键 词：军队资源类委托代理关系 军队审计独立性 军队审计领导体制 军队审计组织体制 军队审计业务外包 

分 类 号：F239.4[经济管理—会计学] E232.6[经济管理—国民经济]