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在当前军事财力仍存在安全隐患而军队审计作用又具有局限性的情况下,应提升军队审计维护军事财力安全的作用。要加强事前把关,监督军事财力支出规模总量的合理性和军事财力分配结构的科学性,充分发挥审计的预防警示作用;着眼宏观分析,充分发挥审计的政策落实作用,把审计微观实践和宏观作用有机统一起来;提炼意见建议,注重惩防结合、纠建并举,增强审计意见建议的权威性,充分发挥审计既服务单位局部又服务军事经济整体的建设性作用;注重绩效考核,不仅对预算执行的真实性、合法性进行监督,更要对其经济性、效率性、效果性进行评价,充分发挥审计的评价促进作用。
In the current military and financial resources there are still hidden dangers and the role of the military audit has its limitations, we should enhance the role of the military in auditing and maintaining military and financial resources. It is necessary to strengthen the precautionary measures in advance, supervise the rationality of the total amount of military expenditures and the scientific nature of the distribution structure of military and financial resources, and give full play to the warning and warning functions of auditing. Focusing on the macroeconomic analysis and giving full play to the role of the audit in implementing policies, the micro- The role of organic unity; refining advice and suggestions, pay attention to combining punitive and punitive measures to build simultaneously and enhance the authority of the audit opinions and suggestions, give full play to the audit service both local and service military part of the constructive role of the overall economic; pay attention to performance appraisal, not only for the budget Implementation of the authenticity of the legitimacy of supervision, but also to evaluate its economy, efficiency, effectiveness, give full play to the audit evaluation to promote the role.