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2011年8月26日印发第一章总则第一条为加强军工项目审计管理,规范军工项目审计行为,明确审计责任,保证审计质量,依据《中华人民共和国审计法》和其他有关法律法规,结合军工项目实际,制定本办法。第二条本办法所称军工项目是指经国防科工局(含原国防科工委)审批或审核后报国务院审批,全部或部分使用财政性资金的固定资产投资项目和科研项
August 26, 2011 Issued Chapter I General Provisions Article 1 In order to strengthen auditing and administration of military projects, standardize auditing of military projects, clarify audit responsibilities and ensure audit quality, in accordance with the Audit Law of the People’s Republic of China and other relevant laws and regulations, Military actual project, the development of this approach. Article 2 The term “military projects” as mentioned in the present Measures refers to fixed assets investment projects and scientific research projects that are submitted to the State Council for examination and approval after being approved or verified by the National Defense Bureau of Science and Technology (including the former State Commission for Science and Technology, for National Defense) and using financial funds in whole or in part