领导体制与管理体制的双重性、法规不健全以及现行审计人员编帆不符要求是目前国防后备力量建设审计工作所面临的问题。而理顺体制关系,健全法规、加强审计力量,则是相应的对策。此外,国防后备力量建设审计中还应突出重点,明确政策界限,坚持监督与服务并重的原则。 The dual nature of the leadership and management system, the imperfect laws and regulations and the non-conformity of the current auditors’ branding requirements are the problems that the audit of the national defense reserve forces now faces. To straighten out institutional relations, improve laws and regulations, and strengthen auditing power is the corresponding countermeasure. In addition, the audits of the construction of national defense reserve forces should also give prominence to the key points, clarify the policy boundaries and adhere to the principle of paying equal attention to supervision and service.