Army Logistics University of PLA
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.