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随着我国经济的不断发展,各级对部队审计质量越来越重视,部队审计工作也得到多方关注,这对部队财务管理工作提出了更高的要求。在财务管理工作中,审计具有非常重要的作用,决定着财务管理工作的成效。对财务工作进行审计监督,及时发现漏洞,避免出现违纪违规情况,保障部队财务管理工作的合理、合法开展。本文基于对审计监督在部队财务管理中的作用进行系统分析的基础上,提出了充分发挥审计监督作用,加强对部队经费管理使用合法性的有效策略。
With the constant development of our economy, all levels have attached more and more importance to the auditing quality of the troops, and the audits of the troops have also drawn multi-dimensional attention. This puts forward higher requirements on the troop’s financial management. In the financial management work, the audit has a very important role, which determines the effectiveness of financial management. Audited and supervised financial work, discovered loopholes in a timely manner, avoided violations of laws and regulations, and guaranteed the reasonable and lawful conduct of the financial management work of the armed forces. Based on the systematic analysis of the role of audit supervision in the troop financial management, this paper puts forward an effective strategy of giving full play to the role of auditing supervision and strengthening the legitimacy of troop funds management.