第一,发展思路应适应现代后勤建设。实现军队审计学科创新发展,必须牢固树立科学发展观,紧盯信息化战争条件下战斗力生成模式转变的要求,贴近军队审计实践需要,跟随审计学科发展脉搏,使全面建设现代后勤的精神融入学科建设的各个层次、各个环节。 First, the development of ideas should be adapted to the construction of modern logistics. To achieve the innovation and development of the military audit discipline, we must firmly establish the scientific concept of development, keep a close watch on the changing requirements of combat effectiveness under the conditions of informatized warfare, closely follow the needs of military audit practice, follow the pulse of development in audit disciplines, and integrate the spirit of comprehensively building modern logistics into discipline development All levels, all aspects.