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强军目标对发展军队绩效审计提出了紧迫要求。我军早已确立了绩效审计理念,并统筹规划,进行了实践探索,但在审计目标、范围、方法和审计评价等方面仍然存在问题。强化绩效审计科学理念,完善绩效审计法规依据,拓展绩效审计模式范围,创新绩效审计技术方法,构建绩效审计评价体系,对于发展军队绩效审计至关重要。
The goal of a strong military poses an urgent requirement for the development of the military performance audit. Our army has long established the concept of performance audit and has made overall planning and conducted practical exploration. However, there are still problems in terms of the audit objectives, scope, methods and audit evaluation. Strengthening the scientific concept of performance auditing, perfecting the basis of performance auditing regulations, expanding the scope of performance auditing mode, innovating the technical performance audit methods, and building a performance auditing evaluation system are crucial for the development of military performance auditing.