军队审计能力直接的体现了军队审计部门开展审计活动状况。有助于审计目标的实现。个人能力与组织能力是军队审计能力的组成部分。能够满足军队建设经济需求以及有效的履行公共经济责任。为构建全面的现代后勤,避免军队经济风险,保证军事活动发挥重要的作用。要不断的进行军队审计工作的整合,提升审计能力,开展评估等级活动,设置目标等级。本文对军队审计能力框架的构建与运行策略进行分析。 The military audit capability directly reflects the status of audit activities carried out by the military audit department. Contribute to the realization of audit objectives. Personal and organizational skills are part of the military’s auditing capabilities. Can meet the economic needs of army building and effectively fulfill public economic responsibilities. In order to build a comprehensive modern logistics, avoid the economic risks of the military and ensure that military activities play an important role. It is necessary to continuously carry out the integration of military audit work, enhance auditing capabilities, carry out rating activities and set target levels. This article analyzes the construction and operational strategy of the military audit capability framework.