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军队审计机构运用社会审计力量的SWOT分析与策略
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陆军勤务学院

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F239

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SWOT Analysis and Strategy of Using Social Audit Force in Military Audit Institutions
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Army Logistics University of PLA

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    摘要:

    当前,军队审计机构不仅面临着“人少事多”、技术革新缓慢等“旧”问题,还需大力践行习主席提出的“全覆盖”、“问题导向”等“新”要求。在现有审计力量难以满足审计需求的情况下,军队审计机构通过购买社会审计服务、接受社会审计组织劳务派遣等方式,组织运用社会审计力量参与军队审计任务将是解决困难、实现创新发展的一条有效途径。但是,社会审计的逐利性和其在审计目标、审计职权、审计报告等方面与军队审计存在较大差异。若不全面了解社会审计的性质及军地审计环境等因素的影响,直接把社会审计力量硬性糅合进军队审计体系将很难产生积极的效果。鉴于此,本文通过SWOT分析法对军队审计机构运用社会审计力量的优势、劣势、机遇和威胁等内外部情况进行全面分析,以利于军队审计机构正确把握现状,并为实践探索提供启示和应对策略。

    Abstract:

    At present, military audit institutions are not only faced with "old" problems such as "fewer people and more things" and slow technological innovation, but also need to vigorously implement "new" requirements such as "full coverage" and "problem-oriented" proposed by President Xi jinping. Under the circumstances that the existing audit forces are difficult to meet the audit needs, the army audit institutions can organize the use of social audit forces to participate in the army audit tasks by purchasing social audit services and accepting labor dispatch from social audit organizations, which will be an effective way to solve the difficulties and achieve innovative development. However, there are great differences between social audit and military audit in terms of its profit-driven nature, audit objective, audit authority and audit report. Without a comprehensive understanding of the nature of social audit and the impact of factors such as the military and local audit environment, it is difficult to integrate social audit into the military audit system to produce positive effects. In view of this, this paper makes a comprehensive analysis of the internal and external situations such as the advantages, disadvantages, opportunities and threats of the use of social audit power by military audit institutions through SWOT analysis, so as to help military audit institutions correctly grasp the current situation and provide enlightenment and countermeasures for practical exploration.

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  • 收稿日期:2020-07-31
  • 最后修改日期:2020-10-21
  • 录用日期:2020-10-26
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