文章结合系统科学方法的发展和我军军事经济效益审计的实际情况,论述了军事经济效益审计系统方法研究的意义及特点。提出了军事经济效益审计系统方法体系的两个层次:概念性层次——军事经济效益审计系统思维方法;操作性层次——军事经济效益审计系统技术方法,并对其进行了详细的分析。 Combining with the development of system science method and the actual situation of military economic benefit auditing of our army, the article expounds the significance and characteristics of the research on the method of military economic benefit auditing system. The paper puts forward two levels of the method system of the military economic benefit auditing system: the conceptual level - the thinking method of military economic efficiency auditing system; the operational level - the technical method of the military economic benefit auditing system and a detailed analysis of the system.