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成本调查是通过调查研究的方式来实施对军品成本、价格变动的监督,它兼备了调查和审计二重特性。它的最终目标是为了实现“优质优价、择优订货”,提高装备经费使用效益。成本调查的组织方式一般有结合式、联合式和独立式。调查中要切忌片面性;切不可先入为主、以偏概全;更不允许调查人员与企业厂家串通一气,高报军品成本,虚报企业亏损。只有这样,才能真正达到成本调查的目的。
Cost investigation is through the way of investigation and study to implement the supervision of the military cost and price changes, which combines the dual characteristics of investigation and audit. Its ultimate goal is to achieve “better prices, better choice,” and improve the efficiency of equipment and funds used. The cost of the organization of the survey are generally combined, joint and independent. The survey should not be one-sidedness; must not be the first to be more general; but also not allow investigators and enterprise manufacturers collusion, high military costs, false corporate losses. The only way to really achieve the purpose of cost investigation.