加强军队装备合同审计工作的几点思考  

Reflections on strengthening the audit of equipment contract of our army

作　　者：林名驰[1] 吴叶青[2] 袁晓宣[1] 

机构地区：[1]海军工程大学装备经济管理系,武汉430033 [2]海军装备部驻武汉地区军事代表局,武汉430060

出　　处：《海军工程大学学报（综合版）》2012年第3期62-64,共3页Journal of Naval University of Engineering(Comprehensive Edition)

基　　金：海军工程大学社会科学基金资助项目(HGDSK2012F36)

摘　　要：市场经济环境下,对装备合同开展审计至关重要。依据我军现行合同审计的现状,参考外军合同审计的主要做法,提出应加强我军装备合同审计的对策措施,完善装备合同规范化管理,提高装备建设的质量和效益。It＇s very important to conduct audit of the equipment contract in a market economy environment. Based on current situation of the equipment contract audit in our army, and consluting the main practice of foreign army＇s, we put forward some countermeasures to strengthen audit of equipment contract, which may not only perfect the standardizing management of equipment contract, but also improve the quality and benefit of the equipment construction.

关 键 词：装备合同 审计 规范化管理 

分 类 号：E257[军事—军事理论]