本文从审计机构设置、审计调查独立、审计领导关系、审计经费保障、审计负责人任免、审计回避等六个方面解析了《中国人民解放军审计条例》中关于军队审计独立性的有关规定。 This article analyzes the relevant provisions of the “Audit Regulations of the Chinese People’s Liberation Army” on the auditing independence of the armed forces from six aspects: the establishment of audit institutions, the independence of audit investigations, the relationship between auditing leaders, the assurance of audit funds, the appointment and removal of auditors and the avoidance of audits.