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文章提供了构建军队审计人员与被审计单位之间的博弈模型,分析了在没有任何处罚以及引入处罚机制两种情况下的纳什均衡,得出了影响军队审计效率提高的审计成本和惩罚力度两个因素,进而从降低审计成本和提高惩罚力度两方面提出了提高军队审计效率的对策。
The article provides the game model between military auditors and auditees, analyzes the Nash equilibrium in the absence of any punishment and the introduction of punishment mechanism, and draws the two audit costs and penalties that affect the audit efficiency of the military two In order to reduce the cost of auditing and improve the punishment, this paper puts forward the countermeasures to improve the audit efficiency of the military.