1.Joint Logistics college of National Defense University;2.Army Logistics University
The fault-tolerant mechanism of military audit is a stable working mechanism within the scope of audit authority to mitigate or exempt from accountability for the causes conforming to the fault-tolerant situation, and to correct in time. It is also a reasonable way to deal with the problem of "being an official but not a doer" under the audit accountability situation. Using the SWOT method, this paper analyses the strengths, weaknesses, opportunities and threats of constructing military audit fault-tolerant mechanism under the current military audit environment. It is concluded that the strengths are embodied in the independent economic supervision status, professional economic strengths and extensive economic supervision objects. The weaknesses are reflected in the single identification subject, the lack of legal norms and quality. The opportunities are reflected in the introduction of good policies, the practice of national audit for reference and the function orientation of military audit. The threats are reflected in the vague regulations, increased audit risk and intensified resource conflict. Based on the choice of WT(Weakness -- Threat) strategy, this paper puts forward a realistic path of perfecting military audit fault-tolerant mechanism: Make clear the positioning of fault-tolerant mechanism and define boundaries scientifically; Perfect system and norms and form the legal basis; Complete the lists according with the fault-tolerant and change audit mode; Optimize the fault-tolerant environment and reduce the fault-tolerant risk.