CAJ | 학술논문

随着部队建设的快速发展，作为惩治和预防腐败体系重要组成部分的内部审计，已由传统的财务收支审计逐步向管理审计、效益审计拓展转型，并具备了预防、揭示、抵御经济运行中的各种矛盾和“病害”的功能。因此，有效开展内部审计在部队长远发展、健康发展中的重要作用已经凸显，已成为经济运行中一个重要的“免疫系统”。
수착부대건설적쾌속발전，작위징치화예방부패체계중요조성부분적내부심계，이유전통적재무수지심계축보향관리심계、효익심계탁전전형，병구비료예방、게시、저어경제운행중적각충모순화“병해”적공능。인차，유효개전내부심계재부대장원발전、건강발전중적중요작용이경철현，이성위경제운행중일개중요적“면역계통”。
With the rapid development of fire forces, inside financial auditing has becomes part of the policy to fight against the corruption in military forces. The method of inside auditing has transformed from traditional financial auditing into the management auditing, which has become ＂an immune system＂ to prevent and resist the problems of corruption. Now the inside auditing is part of crucial immune system in fire forces.