军事资源统筹管理审计初探  

The Research on Military Resources Balance Management Audit

作　　者：张健光[1] 谢茜[1] 

机构地区：[1]武警后勤学院,天津

出　　处：《现代管理》2016年第6期179-183,共5页Modern Management

基　　金：国家社会科学基金军事学项目“依托审计构建军事资源统筹管理机制研究(15GJ003-292)”。

摘　　要：军事资源统筹具有涉及因素多、协调难度大、统筹标准繁等特点,必须建立军事资源统筹评估管理机制,才是解决军事资源统筹不合理的关键所在。本文认为,构建军事资源统筹管理审计是军事资源统筹评估管理机制的核心,并分析了军事资源统筹管理审计的目标、任务和程序。Military resources balance management has characteristics which include lots of influence factors, difficult coordination, and complex balance management standard. Therefore, we must establish military resources assessment and management mechanism for solving the problem of unreasonable military resources balance management. This paper argues that military resources management audit is the core of the management system, and analyzes the objectives, tasks and procedures of the military resources management audit.

关 键 词：军事资源 统筹管理 管理审计 

分 类 号：F2[经济管理—国民经济]