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为落实军委新时期军事战略方针,军队各级都加大了国防工程及战备设施建设的力度。特别是一线部队基本建设的投资逐年增加,基本建设费管理已成为当前各级部队经费管理的重头戏。由于部队内部缺乏相应的军工自建力量,工程项目施工一般都采取出包形式,对基建工程预、结算实施严格、全面审计监督显得尤为重要。为此,笔者就部队基建工程审计中发现的问题谈些看法。
In order to implement the military strategic guideline of the CMC in the new era, all levels of the armed forces have stepped up their efforts in the building of national defense projects and combat readiness facilities. In particular, investment in the capital construction of the front-line troops has been increasing year by year. The management of capital construction costs has become the highlight of the current management of the troop expenses at all levels. Due to the lack of corresponding military self-building forces within the armed forces, construction of projects generally take the form of outsourcing. The pre-construction and settlement of infrastructural projects are implemented strictly and comprehensive auditing and supervision are particularly important. To this end, I talk about the problems found in the audits of the capital construction projects.