强化军队审计对权力的制约和监督  

Strengthening the Audit’s Supervision and Restriction over Power in the Army

作　　者：肖文八[1] 刘寰[1] 

机构地区：[1]军事经济学院军队审计系

出　　处：《审计研究》2008年第3期44-47,共4页Auditing Research

摘　　要：加强对权力的制约和监督是我们党在新时期赋予各级监督部门的神圣职责,审计作为我国权力监督体系的重要组成部分,理应发挥其在经济监督领域的特殊作用。军队是一个高度集中统一的武装集团,要确保其权力的正确有效行使,同样需要包括军队审计部门在内的各级军队监督机构对其权力运行实施有效的制约和监督。Strengthening the supervision and restriction over power is the sacred function of supervising departments at every level. As a part of our country＇s power supervision system, audit also should perform its special function in economy supervision. The army is a highly centralized and unified arming group, and which equally needs restriction and supervision from military audit department and other supervising departments at every level, and assure its power＇s fight and effective exertion.

关 键 词：军队审计 权力 监督 

分 类 号：E232.6[军事—军事理论]