军队审计职能内涵的演变和外延的拓展是军队审计拓展的核心所在。军队审计本质的“监督职能说”已不能体现现代军队审计的本质,而“控制职能说”是一种更为全面的表述。随着公共受托责任理论的不断发展,现代军队审计具体职能已由对微观经济资源的控制拓展到对权力资源、环境资源、人力资源、宏观经济等资源的控制。 The evolution of the connotation of the military audit function and the extension of the extension are the core of the military audit expansion. The “audit function” of the military audit essence can no longer reflect the essence of the modern military audit, and the “control function theory” is a more comprehensive statement. With the continuous development of the public accountability theory, the specific functions of the audit of the modern army have been expanded from the control of micro-economic resources to the control of resources such as power resources, environmental resources, human resources and macro-economy.