邓小平同志南巡重要谈话以后,各级认真贯彻落实党的十四大和军委扩大会议精神,进一步转变观念,解放思想,真抓实干,生产经营已突破了旧的格局,不仅规模和范围日趋扩大,而且不断向高层次发展。经营效益越来越好,收入逐年增加,不但弥补了标准经费的不足,缓解了供需矛盾,而且从物质上增强了部队的凝聚力,形势十分喜人。可以预见,随着社会主义市场经济体制的建立与发展,今后部队生产经营必将会有一个新的高潮。但是,随着军队生产经营活动的发展,社会经济活动中的一些敏感问题也不同程度地在部队有所反映。审计部门在部队生产经营活动中如何进一步加强和实施审计监督,健全和完善有军队特色和适应 After Comrade Deng Xiaoping made an important talk on the southern tour of the south, all levels have conscientiously implemented the spirit of the 14th CPC National Congress and the enlarged meeting of the Central Military Commission, further changed their concepts, emancipated their minds, earnestly practiced hard work, and broke through the old pattern of production and management. Not only the scale and scope of the party expanded day by day, And continue to high-level development. The operating efficiency is getting better and better, and the income is increasing year by year, which not only makes up for the lack of standard funding, alleviates the contradiction between supply and demand, but also materially enhances the cohesion of the armed forces. The situation is very gratifying. It is foreseeable that with the establishment and development of the socialist market economic system, there will surely be a new upsurge in force production and management in the future. However, with the development of the army’s production and operation activities, some sensitive issues in the socio-economic activities have also been reflected in the military to varying degrees. How to Further Strengthen and Implement Audit Supervision in the Production and Operation of Military Forces in the Audit Department, Improve and Perfect the Characteristics and Adaptation of the Army