近几年,国家审计在效益审计领域取得了令人瞩目的成果,作为国家审计组成部分的军队审计应借鉴国家审计的经验积极开展效益审计。本文结合军队审计的发展现状,分析了当前环境下制约开展军事经济效益审计的主要因素,进而提出了推动军事经济效益审计发展的对策建议。 In recent years, national auditing has made remarkable achievements in the field of efficiency auditing. The military audits, which are part of the national auditing, should draw lessons from the experience of national auditing and actively carry out audits of benefits. Combining with the current situation of military auditing, this paper analyzes the main factors restricting the auditing of military economic benefits in the current environment and puts forward the countermeasures and suggestions on how to promote the auditing of military economic benefits.