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深化军队采购制度改革,是“十五”期间军队改革的一项重要任务,是适应国家实行政府采购制度的客观要求,是建立现代后勤保障体系的重要内容。如何充分发挥审计部门的监督作用,保障改革顺利实施,为规范采购管理工作、节约采购费用、提高经费使用效益服务,是摆在审计人员面前一项十分紧迫的课题。下面就如何开展军队物资、工程、服务审计即军队采购审计工作谈几点认识。
Deepening the reform of the military procurement system is an important task of the military reform during the Tenth Five-Year Plan and is an objective requirement for the government to implement the government procurement system. It is an important part of establishing a modern logistics support system. How to give full play to the oversight role of the audit department to ensure smooth implementation of the reform and to standardize the procurement management, save procurement costs and improve the service efficiency of funds is a very urgent issue before the auditors. Below on how to carry out military supplies, engineering, service audit that audit of the procurement of the military to talk about some understanding.