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基于SWOT分析的军队审计容错免责机制完善路径研究
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作者单位:

1.国防大学联合勤务学院;2.陆军勤务学院

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E232.6

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Research on Perfecting Fault-Tolerant Mechanism of Military Audit Based on SWOT Analysis
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1.Joint Logistics college of National Defense University;2.Army Logistics University

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    摘要:

    军队审计容错免责机制是在审计权限范围内对符合容错免责情形的事由减轻或免于问责并及时纠正的稳定工作机制,是审计问责态势下应对“为官不为”问题的合理路径。文章利用SWOT法,分析认为当前审计环境下建立军队审计容错免责机制的优势在于独立的经济监督地位、专业的经济监督力量和广泛的经济监督对象,劣势在于单一的认定主体、缺失的法律规范和匮乏的免责素质,机遇在于利好政策的出台、国家审计的实践经验和军队审计的职能定位,威胁在于制度规范笼统、审计风险扩大和资源矛盾加剧。基于WT(劣势—威胁)的战略选择,提出完善军队审计容错免责机制的现实路径:明确机制定位,科学界定边界;完善制度规范,形成法律依据;完备容错清单,转变审计模式;优化容错环境,降低容错风险。

    Abstract:

    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.

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  • 收稿日期:2020-10-27
  • 最后修改日期:2021-01-06
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