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地方审计动员是指国家为满足战时审计需要,在平时和战时对各种地方审计力量储备、训练、配置和使用的活动。它对于强化战时经济监督、实现地方审计的平战转换、弥补军队审计力量不足有重要意义。动员的内容主要是地方审计部门的人力和技术。动员的措施主要有平时出台动员法规、制定动员预案、进行动员演练;战时多方式地灵活运用地方审计力量。在实施动员时应注意动员的效率、效果和军地协调。
Local audit mobilization refers to the activities that the state reserves, trains, allocates and uses various local audit forces in peacetime and wartime in order to meet the needs of wartime audits. It is of great significance to strengthening wartime economic supervision, realizing the peace-waiving transition of local auditing and making up for the lack of audit power in the military. The mobilization is mainly about the manpower and technology of the local audit department. Mobilization measures are mainly the usual introduction of mobilization laws and regulations, the development of mobilization plan, mobilization exercise; flexible use of local audit wartime manner. In the implementation of mobilization should pay attention to mobilization efficiency, effectiveness and military coordination.