军队资源节约审计浅析  

On Saving the Audit of the Military Resources

作　　者：王武新[1] 刘婧媛[2] 冯立学[3] 

机构地区：[1]军事经济学院军队审计系 [2]第二炮兵总医院 [3]91446部队

出　　处：《科教导刊》2012年第11期250-251,共2页The Guide Of Science & Education

摘　　要：军队资源节约审计属于军队效益审计的范畴,是开展效益审计的一种有益尝试。本文以军队资源节约审计为研究对象,分别从军队资源节约审计的基本定位、开展军队资源节约审计的有利条件及其基本内容三个层面进行了研究论述,以求进一步增强军队资源的使用效益。Military resources to save the audit belongs to the military effectiveness oftbe scope of the audit, is a useful attempt to carry out effective audits. Military resources conservation audit of the research object, the basic orientation of the audit sav- ings from the military resources to carry out military resources conservation audit of the favorable conditions for its basic content of the three levels to research exposition, in order to further enhance efficiendy in the use of military resources.

关 键 词：军队资源节约审计 资源 效益审计 

分 类 号：F239.4[经济管理—会计学]