軍隊(duì)財(cái)務(wù)審計(jì)：一個(gè)理論框架

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【摘 要】 正確認(rèn)知軍隊(duì)財(cái)務(wù)審計(jì)的各個(gè)基礎(chǔ)性問題，是科學(xué)建構(gòu)軍隊(duì)財(cái)務(wù)審計(jì)制度的基礎(chǔ)。文章以經(jīng)典審計(jì)理論為基礎(chǔ)，分析軍隊(duì)財(cái)務(wù)審計(jì)的各個(gè)基礎(chǔ)性問題，提出一個(gè)軍隊(duì)財(cái)務(wù)審計(jì)的理論框架。軍隊(duì)財(cái)務(wù)審計(jì)基礎(chǔ)性問題包括：軍隊(duì)財(cái)務(wù)審計(jì)本質(zhì)、軍隊(duì)財(cái)務(wù)審計(jì)需求、軍隊(duì)財(cái)務(wù)審計(jì)客體、軍隊(duì)財(cái)務(wù)審計(jì)主體、軍隊(duì)財(cái)務(wù)審計(jì)內(nèi)容、軍隊(duì)財(cái)務(wù)審計(jì)目標(biāo)、軍隊(duì)財(cái)務(wù)審計(jì)方法、軍隊(duì)財(cái)務(wù)審計(jì)結(jié)果及其運(yùn)用。（剩余10502字）