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构造“囚徒困境”式格局的双重审计模式是治理军队审计合谋的一条新思路。实行军队双重审计模式的关键是要由审计管理部门控制审计人员的信息量、构建有效的奖励机制、强化法律法规的硬约束。应在军队内部跨系统、跨部门地抽调财务人员和业务人员充当临时审计人员,作为第二重军队审计力量,或部分充实第一重审计小组中,构建军队双重审计模式,以缓解军队审计力量与审计业务不对等的矛盾。
The double auditing model of “prisoners’ predicament” structure is a new idea to govern collusion in military audits. The key to implementing the dual audit mode of the military is to control the auditor’s information amount by the auditing management department, construct an effective incentive mechanism and strengthen the hard constraints of laws and regulations. Inter-departmental and inter-departmental transfer of financial officers and operational staff to serve as interim auditors within the military as interim auditors or as part of the first-largest audit team should be used to build a dual audit model of the military to ease the audit power of the military Contradiction with the unequal audit business.