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合同审计是一种有助于对非竞争国防合同的报价与成本进行评估的工具。本文通过比较分析四个欧洲国家的合同审计特征,对四国合同审计模式的一致性程度展开研究。对这些国家合同审计模式中的异同进行甄别,最后发现他们在国防合同成本评估方面并没有趋于高度一致。对实践工作者的启示本文的比较研究突出强调四个欧洲国家(英国、法国、西班牙和挪威)国防合同审计模式的异同。笔者对每种模式中的主要特征进行了阐释,并系统分析了一种可能的一般模式所固有的特征,该模式可通过协调审计实践以及运用于相应成本计算的规则来达成。最后,笔者建议应当进一步推进北约国家国防合同审计活动的协调一致性。
Contract auditing is a tool that helps to assess quotes and costs of non-competing national defense contracts. By comparing and analyzing the characteristics of contract auditing in four European countries, this paper studies the consistency of the auditing model of the four countries’ contracts. The similarities and differences in the contract auditing models of these countries are screened out, and finally they are not found to be highly consistent in assessing the cost of defense contracts. Inspiration to Practicing Workers This comparative study highlights the similarities and differences in the defense contract audits of the four European countries (Britain, France, Spain and Norway). The author explains the main features of each model and systematically analyzes the inherent characteristics of a possible generic model that can be achieved by coordinating the audit practice and the rules applied to the corresponding costing. Finally, the author suggests that the coordination and consistency of NATO’s defense contract auditing activities should be further promoted.