论文部分内容阅读
目前军工产业已经在转型期成为我国国民经济的重要组成部分。通过对军工建设项目的前期立项评估、中期实施评价和验收阶段进行财务决算审计和项目投资效果评价,已经成为当前重要的研究课题之一。本文主要通过对军工建设项目的审计特点和财务管理存在的突出问题进行剖析,从而提出改进和完善我国军工建设项目财务管理的建议和举措:加快实施全面预算的信息化管理;多角度全方位地建立和完善全过程跟踪审计;不断提升全员参与的积极性。
At present, the military industry has become an important part of our national economy in the transition period. It has become one of the important research topics at present through the preliminary project evaluation of military construction projects, the audit of financial final accounts and the evaluation of project investment effect during the midterm implementation and acceptance phases. This paper mainly analyzes the audit characteristics of military construction projects and prominent problems in financial management, and puts forward suggestions and measures to improve and perfect the financial management of military construction projects in our country: to speed up the implementation of the information management of the overall budget; to comprehensively and comprehensively Establish and improve the whole process of tracking audit; continuously enhance the enthusiasm of full participation.