中央军委已明确将经济责任审计制度确定为军队后勤改革的一项重要内容,这是一项加强干部队伍建设,促进质量建军方针贯彻落实的重要举措。如何贯彻落实这项制度?该文作了较切合实际并系统的回答,认为:各级党委要加强领导,审计部门要认真履行职能,有关部门要密切配合,确保经济责任审计取得实效。 The Central Military Commission has clearly identified the economic responsibility auditing system as an important part of the army’s logistical reform. This is an important measure for strengthening the cadre ranks and promoting the principle of quality and army building. How to implement this system? This paper made a more practical and systematic answer, that the party committees at all levels should strengthen leadership, audit departments should conscientiously perform their duties, the relevant departments should work closely to ensure that the economic responsibility audit to be effective.