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新时代军队实施“穿透式”审计的路径探析
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Analyzing the implementation of a“penetrating”audit for the military
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    摘要:

    自军队审计实行“区域设置,统管统派”新体制以来,各级审计机构坚决贯彻习主席关于加强审计工作的一系列重要指示,围绕实现审计全覆盖,坚持问题导向,加大监督力度,严肃整改问责,军队整体财经形势明显好转,但重点行业领域问题依然突出。2019年出台的《关于加强新时代军队审计工作的意见》,明确了新时代军队审计的属性定位。军队审计机构要转变传统审计观念,认识到开展“穿透式”审计的重要意义,把握好传统理念下军队审计存在的突出问题,积极探索实施“穿透式”审计的方式方法,对各种问题线索查深查透,把审计“触角”延伸到资金使用和权力运行的末端,把问绩、问效、问责贯穿于审计全过程,推动问题根本解决,实现新时代军队审计的转型发展。

    Abstract:

    Since the implementation of the new system of “regional establishment and unified administration” in military audits in China, audit institutions at all levels have implemented a series of instructions by President Xi Jinping on strengthening audit work, ensuring the full coverage of audits, strengthening supervision, and taking measures related to the rectification of errors and accountability. Although the overall economic situation of the Chinese Army has improved significantly as a consequence of these measures, problems in its key industry-related areas remain prominent. The Opinions on Strengthening Audit Work of the Army in the New Era, issued in 2019, defined the attributes of military audits in the new era. According to it, institutions conducting military audits should change the traditional concept of the audit to recognize the importance of a “penetrating” audit, identify outstanding problems in traditional military audits, and examine ways to implement a penetrating audit. This requires a thorough investigation of different kinds of problems, extending the “tentacles” of auditing to the use of funds and authority, integrating performance, effectiveness, and accountability into the process of the audit, and promoting fundamental solutions to problems.

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引用本文

刘 寰,潘源鑫.新时代军队实施“穿透式”审计的路径探析[J].国防科技,2021,42(3):121-126;LIU Huan, PAN Yuanxin. Analyzing the implementation of a“penetrating”audit for the military[J]. National Defense Technology,2021,42(3):121-126

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  • 在线发布日期: 2021-06-30
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