军队审计维护军事经济安全的实现路径研究  

Study on Ways of Achieving the Goal of Defending Military Economic Security through Military Audit

作　　者：刘金文[1] 易有明[1] 张兴[1] 

机构地区：[1]军事经济学院军队审计系,430035

出　　处：《审计研究》2013年第4期79-84,共6页Auditing Research

基　　金：本文为2012年度全军后勤学术课题“军队审计维护军事经济安全的职责定位与实现路径研究”（司训[2012]98号）的阶段性研究成果.

摘　　要：维护国家经济安全是国家审计的首要任务。军队审计作为国家审计的重要组成部分，也应当将维护军事经济安全作为其首要目标。本文基于这一定位，分析了军事经济安全重点领域存在的主要风险，针对目前军队审计在履职中存在的“广度”有限、“深度”不够、“高度”欠缺、“力度”不强的局限，从拓宽审计监督覆盖范围、深化预算及预算执行审计、强化存量资产管理审计、扩展经济责任审计对象、加强审计信息分析利用、推进跟踪审计和审计调查等方面，提出了新时期军队审计维护军事经济安全的具体路径。The primary mission of the national audit is to safeguard national economic security. As an important part of national audit, military audit should take defending military economic security as its chief responsibility. Based on this theory, the article analyzes the major risks existing in the key areas of the military economic security. Aiming at the military audit limitations in range, depth, height and strength at present, the article puts forward six following ways of defending military economic security in the new period： extending the range of audit supervision,deepening budget audit and budget executive audit, ding the objects of accountability audit, enhancing the tracking audit and audit survey. strengthening the audit the analysis and use of of inventory assets management, expanaudit information, and pushing forward

关 键 词：军队审计 军事经济安全 实现路径 

分 类 号：F124[经济管理—世界经济]