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在市场经济尚不完善,计划与市场并存的军事经济管理活动中,审计监督的地位和作用是其他经济监督不能替代的。只有优选审计监督内容,坚持依法审计并充分发挥各种审计形式的功能,才能有效地发挥审计监督在军事经济管理中的作用。审计监督与军事经济管理的交叉运行、循环往复,既可加速审计监督的技术更新,不断提高审计监督质量;也促使军事经济管理手段逐步完善,不断提高管理水平。
In the military economic management activities where the market economy is not yet perfect and the plans and markets coexist, the status and role of audit supervision can not be replaced by other economic supervisions. Only by optimizing the contents of auditing and supervision, insisting on auditing according to law and giving full play to the functions of various forms of auditing can we effectively bring into play the role of auditing and supervision in military economic management. Audit supervision and military economic management of the cross-operation, recycling, both to speed up the audit supervision of the technical updates, and constantly improve the quality of audit supervision; also prompted the gradual improvement of military economic management tools and continuously improve the management level.