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军队审计能力是军队审计部门和人员通过实施审计活动,实现审计目标的能力,它包括个人能力和组织能力。目前军队审计能力应能够满足保证和促进履行公共受托经济责任、全面建设现代后勤、非战争军事行动保障和防范军事经济风险的需要。军队审计能力演进可以划分为初始级、基础级、整合级、治理级四个渐进的等级。军队审计能力建设的途径是评估现有等级,确定目标等级,设计提示路径,最后晋升更高等级。
The military audit capability is the ability of the military audit department and personnel to achieve audit objectives through the implementation of audit activities. It includes personal and organizational capabilities. At present, the military audit capability should meet the needs of ensuring and promoting the economic responsibility of performing public trusteeship, building an all-round modern logistics system, safeguarding non-war military operations and guarding against the risks of the military economy. The evolution of the audit capability of the military can be divided into four gradual levels: initial level, basic level, integrated level and governance level. The capacity of the military audit capacity building is to assess the current level, determine the target level, design tips path, and finally promoted to a higher level.