CAJ | 학술논문

市场经济环境下，对装备合同开展审计至关重要。依据我军现行合同审计的现状，参考外军合同审计的主要做法，提出应加强我军装备合同审计的对策措施，完善装备合同规范化管理，提高装备建设的质量和效益。
시장경제배경하，대장비합동개전심계지관중요。의거아군현행합동심계적현상，삼고외군합동심계적주요주법，제출응가강아군장비합동심계적대책조시，완선장비합동규범화관리，제고장비건설적질량화효익。
It＇s very important to conduct audit of the equipment contract in a market economy environment. Based on current situation of the equipment contract audit in our army, and consluting the main practice of foreign army＇s, we put forward some countermeasures to strengthen audit of equipment contract, which may not only perfect the standardizing management of equipment contract, but also improve the quality and benefit of the equipment construction.