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宏观审计是当前军队审计工作者普遍关心的问题,也是“九五”期间军队审计理论研究的重要课题。军队基本建设审计是军队审计的重要组成部分和主要工作内容,如何在基本建设领域开展宏观审计,则是军队基本建设审计工作者直接面临和急需解决的问题。文章根据军队基本建设客观规律和军队基本建设审计工作的实际情况,较好地区分了军队基本建设宏观审计与微观审计,并对军队基本建设宏观审计的涵义、特征、地位、作用、内容、形式进行了探讨。
Macro auditing is a common concern of the current military auditors and an important issue in the study of military auditing theory during the Ninth Five-year Plan period. The military capital construction audit is an important part of the auditing of the military and the main content of the work. How to carry out macro audits in the field of infrastructure construction is an issue that the military capital construction auditors face directly and urgently needs to be resolved. Based on the objective law of military capital construction and the actual situation of the military capital construction audit, the article better distinguishes the macro audits and the micro audits of military capital construction from the actual situation of military capital construction and the definition, characteristics, status, role, content and form of macro auditing of military capital construction Discussed.