At present, military audit institutions are not only confronted with "old" problems, such as “fewer people and more things”, and slow technological innovation, but they also need to vigorously implement “new” requirements, such as “full coverage” and “problem-oriented” approaches, as proposed by President Xi Jinping. Given the current situation, in which the existing audit forces encounter difficulties in meeting audit needs, the army audit institutions can organize the use of social audit forces to participate in army audit tasks by purchasing social audit services and accepting labor dispatch from social audit organizations, which will be an effective way of solving the issues and achieving innovative development. However, there are substantial differences between social audit and military audit in terms of its profit-driven nature, audit objective, audit authority, and audit report. Without a comprehensive understanding of the nature of social audit and the impact of factors such as the military and local audit environment, it is difficult to integrate social audit into the military audit system in order to generate positive effects. Therefore, this paper presents a comprehensive analysis of the internal and external situation by using SWOT analysis to identify the advantages, disadvantages, opportunities, and threats associated with the use of social audit power by military audit institutions, so as to help military audit institutions to have a more thorough understanding of the current situation, while also providing clarification and outlining countermeasures for practical exploration.
田富军,冉镇豪*.军队审计机构运用社会审计力量的SWOT分析与策略[J].国防科技,2021,42(3):115-120；TIAN Fujun, RAN Zhenhao. SWOT analysis and strategy for using social audit force in military audit institutions[J]. National Defense Technology,2021,42(3):115-120复制