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宏观军事经济审计是军队审计机关和人员依法独立对宏观军事经济管理及其效益所进行的较高层次经济监督活动。其主要内容包括:对军委、总部重大决策贯彻落实情况的审计监督;对军费预算及其执行情况的审计监督;对大型装备、大宗物资订货和分配的审计监督;对重大基建项目的审计监督。本文还提出了在开展宏观审计中需要注意的五个问题。
The macro-military economic audit is a higher-level economic supervision activity carried out by the military auditing organs and personnel in accordance with the law and independently of the macro-economic management of the military and its benefits. The main contents include: Audit and supervision of the implementation of the major decisions made by the Central Military Commission and the headquarters; Audit and supervision over the military budget and its implementation; Auditing and supervision over the ordering and distribution of large-scale equipment and bulk goods; and Auditing and supervision over major infrastructure projects. This article also put forward five issues that need attention in carrying out macro audit.