领导干部经济责任审计问责制发展现状及对策

当前对军队领导干部进行经济责任审计的措施、做法在不断改进,但仍存在问责规范和程序不具体、审计问责协调机制不顺畅、经济责任区分不清、审计人员独立性受限等问题。完善军队领导干部经济责任审计问责制,应加强立法,建立健全经济责任审计问责工作机制和评价机制,提高经济责任审计问责人员的素质。     

SWOT分析法在军队基本建设环境审计中的运用

文章运用态势分析法（SWOT）在对军队基本建设环境审计SO（优势-机会）策略、ST（优势-威胁）策略、WO（劣势一机会）策略和WT（劣势-威胁）策略进行甄别和选择的基础上指出,要有效开展军队基本建设环境审计,必须加强环境保护与环境审计的宣传和教育,重视军队基本建设环境审计;要进一步加大军队基本建设环境审计理论研究力度,完善法规和评价标准,建立环境审计评价指标体系,创新环境审计的技术方法;要健全体制和机制,加强军队审计部门与其他管理部门的协作与沟通合作,充实审计力量,提高军队审计人员的素质。     

加强军队经费使用管理廉政监督的构想

加强军队经费使用管理廉政监督,要强化经费审批＂双签＂制度,合理划分和配置财权结构,加强法规制度建设,完善财权的制约机制;推行经费使用管理公开制度,科学安排公示内容,合理区分公示层次,灵活运用公示形式;加强监督部门自身建设,强化专门机构的监督权威;搞好系统整合,实现廉政监督网络化,建立和健全监督体系;构建经费使用管理问责制度,明确划分问责的种类和层次,准确界定责任,规范责任追究程序。     

对降低审计风险的思考

随着国家改革开放和军队改革的不断深入,审计监督范围将会不断扩大,产生审计风险的几率会随之增加。要降低审计风险,除进一步完善审计法律法规外,还必须建立完善的、独立的审计组织,培养高素质审计人才,制订规范、量化的审计评价标准,建立审计质量控制机制,运用科学的审计方法。     

试论军队审计与权力监督

权力需要监督,军事行政权力更需要监督。军队审计是军事权力制约机制和监管工作的重要组成部分,是专门、独立的军事经济监督形式,在军事行政权力监督中起着无法替代的重要作用。当前,要加强预算审计,确保权力的良性运行;健全权力约束机制,重点关注重大项目、专项资金和经济责任的审计;提高军队审计的独立性,加大审计执法力度,推行审计结果公告制度,增加审计的透明度。     

浅谈军队财务问责制

实施军队财务问责制能更好地监督和制约军队财务工作,促进财务保障效能的提高。建立军队财务问责制应准确定位军队财务问责主体与客体,合理界定军队财务问责标准,依法选择军队财务问责方式,明确规范军队财务问责程序,同时还应注意问责意识的树立,问责过程的公开,问责后续的监管,以及问责失范的救济等问题。     

进一步加强军队财务监督管见

进一步加强军队财务监督要注重理顺财务监督关系,做到监督的主体明确、责任清晰,各级监督主体具有相对超脱的地位;要拓展与强化财务监督职能,加大财务部门的内部监督,建立独立的审计监督制度;要构建军队财务监督体系,灵活运用多种监督方式和手段,使监督处置规范化;要完善军队财务监督法规制度,提高违法犯罪的风险和成本。     

完善军队资金监管机制研究

军队资金监管机制包括法规约束机制、决策管理机制、预警防范机制、监督协调机制、责任追究机制。加强军队资金监管机制建设,应完善法律法规,强化法规约束机制;注重科学决策,建立决策管理机制;创新管控手段,健全预警防范机制;加强协调力度,完善监督协调机制;强化管理问责,健全责任追究机制。     

新时代军队实施“穿透式”审计的路径探析

自军队审计实行"区域设置,统管统派"新体制以来,各级审计机构坚决贯彻习主席关于加强审计工作的一系列重要指示,围绕实现审计全覆盖,坚持问题导向,加大监督力度,严肃整改问责,军队整体财经形势明显好转,但重点行业领域问题依然突出。2019年出台的《关于加强新时代军队审计工作的意见》,明确了新时代军队审计的属性定位。军队审计机构要转变传统审计观念,认识到开展"穿透式"审计的重要意义,把握好传统理念下军队审计存在的突出问题,积极探索实施"穿透式"审计的方式方法,对各种问题线索查深查透,把审计"触角"延伸到资金使用和权力运行的末端,把问绩、问效、问责贯穿于审计全过程,推动问题根本解决,实现新时代军队审计的转型发展。     

军事经济领域中的票据违法问题与监控

随着军事经济领域各种票据使用的增加,出现的违法活动也越来越多,这对军队资金和国有资产的安全构成严重威胁。解决这一问题,必须建立健全法规制度,改善宏观监控环境;必须改进和规范军队支票的使用办法;必须加强对使用汇票和本票单位的审计监督。     

Putin – the masked nemesis of the strategy of ambiguity

Recent events demonstrate the complex and adaptive approach employed by Russia to reassert influence in Europe. The changing face of Russia’s strategy commenced in 2007 when it launched a crippling cyber-attack against Estonia. This was followed by a large Russian conventional attack against Georgia in 2008, occupying two large areas of the nation. 2014 witnessed the Russian annexation of Crimea where in just a week, Russia seized control of Crimea “without firing a shot.” The annexation of Crimea was rapidly followed by a Russian inspired and led subversive war in eastern Ukraine. The common thread among these diverse Russian operations is its use of ambiguity to confound and confuse decision makers in the West.     

India's counter-insurgency experience: the ‘trust and nurture’ strategy

The Indian Army, a force trained primarily for conventional warfare, has been engaged in internal counter-insurgency operations since the 1950s. Despite such a long innings on a counter-insurgency mode, little attention has been accorded within military circles to doctrinal innovation for waging sub-conventional warfare in India's democratic political context. At best, the Army continues to view counter-insurgency duty as secondary to its primary duty of defending India from external conventional threats. By conceptualizing a counter-insurgency strategy of ‘trust and nurture’, this article aims to fill this critical doctrinal gap in India's military policy. The author argues that a counter-insurgency strategy of ‘trust and nurture’ based on democratic political culture, measured military methods, special counter-insurgency forces, local social and cultural awareness and an integrative nation-building approach will result in positive handling of India's internal security problems. The author utilizes India's counter-insurgency experiences in Assam, Mizoram, Nagaland, Punjab, and Operation ‘Sadhbhavana’ in Jammu and Kashmir as illustrative empirical indicants in order to validate the ‘trust and nurture’ strategy.     

An Unlikely Alliance: Portuguese and South African Airpower in Angola, 1968–1974

The war that Portugal was obliged to fight in Africa began in 1961 and immediately stretched the resources of its armed forces. Nowhere was this thinness more apparent than in policing the vast territory of Angola. The east and southeast of Angola were particularly vulnerable, as the area was a vast, sparsely populated region characterised by enormous featureless plains or chanas covered in tall grass and broken by an extensive river system and mountainous forests. The only military solution to policing these immense spaces was aviation and specifically the helicopter that could carry troops into battle, protect them with a gunship and bring them home when the operation was concluded. The immediate problem for the Portuguese Air Force (Força Aérea Portuguesa or FAP) in Angola and elsewhere was a scarcity of helicopters. The solution was an alliance with South Africa, which had a strong inventory of Alouette IIIs, to help in policing the east. This move was likewise in the interest of South Africa, as its threat came from Zambia through south-eastern Angola. This article examines the strategic and tactical development of this unusual, cross-cultural alliance and the symbiotic relationship that resulted in destruction of the enemies of both in Angola.     

Helping hands: civil–military cooperation and Italy's military operation abroad

In the Post-Bipolar Era the growing complexity of the military operations requires a new approach for the resolution of international crises. Since the end of the Cold War, peace support operations (PSO) have become the mainstay and principal occupation of most Western armies. At the same time, Italy has been one of the most important actors in such an area. The article focuses on the cooperation between military and civil components (a process called CIMIC) as a key variable in the Italian PSOs. We will analyse in detail the main lessons learned from past military interventions as well as the general context in which new tendencies are taking place. The maintaining of a minimum security frame becomes essential to fulfil activities ‘collateral’ to the mission: reconstructing services and infrastructure, food distribution, water and medication, law and order, de-mining, training of local forces, and supporting local institutions. These are the main tasks to obtain thrust and support from the population.     

Terrorism,insurgency, kidnapping,and security in Africa's energy sector

Energy continues to serve as the bedrock of modern economies and the main driver of modern society. For Africa, the production and supply of energy resources such as crude oil, natural gas, uranium, coal, biomass, biofuels and other renewables are an important source of employment, rents, taxes, royalties and profits. This sector brings in several tens of billions of dollars of revenue annually. The production and delivery of such resources, however, depend on critical infrastructures such as pipelines, refineries, processing plants, terminals, rigs, electrical energy pylons, substations, pump stations, vessels, and tankers. These infrastructures have been attacked by terrorists, insurgents, vandals and saboteurs, all of whom see them as targets against which to register their grievances and extract concessions from the state. This paper is a chronological account of some of the documented incidents of terrorism, insurgency, kidnapping, destruction, sabotage, and human casualties suffered in the oil and gas sectors in Africa between 1999 and 2012. It is based on data extracted from the databases of the RAND Database of World Terrorism Incidents and the University of Maryland's Global Terrorism Database (GTD).     

国内外结构钢焊条研究的现状与发展

本文主要介绍了国外焊条的现状和发展趋势,包括焊条的高韧性、高效率、低尘低毒和耐吸潮性能,为国内的焊条研究提供了参考依据。     

A Sign of Victory?: ‘Scottish Swords’ and Other Weapons in the Possession of the ‘Auld Innemie’

Many late medieval documents, notably inventories of arms and armour, of Englishmen contain references to ‘Scottish swords’ and other weapons. What did the compilers of these documents mean when they described a weapon as ‘Scottish’? How did such weapons come to be in the possession of these men? This article will attempt to explain this phenomenon drawing on primary documentary sources and surviving material culture from Glasgow Museums’ collections and others, as well as artworks from the period.     

Tacit support for terrorism: The rapprochement between the USSR and Palestinian guerrilla organizations following the 1967 war

This article demonstrates the inconsistent and wavering Soviet attitude towards national liberation movements in general and the Palestinian organizations in particular. Until the late 1960s, the Soviets viewed these organizations with suspicion, hesitating to engage in political dialogue with them. However, in the 1970s, political and military events in the region, as well as modifications in the Kremlin's Cold War strategies, led to a general shift towards the Middle East in Soviet foreign policy. Soviet leaders showed increased willingness to provide certain Palestinian organizations with arms with which to conduct terrorist activities against Israeli, pro-Israeli, Jewish and Western targets. The article explores the complex relations between Palestinian organizations and the USSR in the field of international terror. The study also exposes and analyzes the nature and content of Soviet–Palestinian arms dialogues and transactions. It provides clear evidence that Soviet policymakers and other luminaries were fully informed of, and sometimes directly involved in, these transactions and dialogues at the highest levels.     

A1 Qaeda and the radical Islamic challenge to western strategy

The September 11 global crisis prompted by the attacks on the World Trade Center and the Pentagon raises major questions concerning the nature and trajectory of terrorism in the post-Cold War global order. Hitherto, terrorism has been largely debated by analysts at the level of nation states. Terrorist and insurgent movements have also been largely anchored in nationalist and ethnic power bases even when they have sought to mobilise a transnational ideological appeal on religious or class grounds. There have been a few exceptions to this pattern such as the alliance between the German Baader-Meinhof group and the Japanese Red Army Faction, but even such international alliances as this did not, until at least the 1980s, presage anything like a global terrorist network necessitating a global strategic response. This study examines terrorism and global strategic responses.