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构建审计分权制衡机制,将计划立项、组织实施和报告审理相分离,是军队审计事业发展的内在逻辑,也是深入贯彻落实军委、总部指示精神和服务主题主线的现实需要。其机制的设计应遵循立足编制、精干有效,合理分权、有效制衡,提高成效、控制成本的原则。同时,应针对三大权力的分离和强化,对军队审计部门的组织机构进行调整,并从计划、查证和审理三个方面重新设计军队审计业务流程。
Constructing the mechanism of checks and balances for decentralization of audits, separating the project approval, organization and implementation and reporting trial, is the inherent logic of the development of the military’s audit undertaking as well as the realistic need of thoroughly implementing the directives of the Central Military Commission and the headquarters and the main line of service themes. The design of its mechanism should follow the principle of foothold compilation, capable and effective, reasonable decentralization, effective checks and balances, improving effectiveness and controlling costs. At the same time, the separation and strengthening of the three major powers should be conducted to adjust the organizational structure of the military audit department and to redesign the military audit business process from the planning, verification and trial levels.