Audit The Information Asymmetry Phenomenon And Countermeasure

The function of the audit department in the army is to supervise military economy, namely, to supervise and make sure the military economic activities of the units under supervision running within the set range and on the right track so as to maintain the normal military economic order and improve the efficiency of military expenditure. The audit information is not only the platform of reflection on working situation-of military audit department but a channel to have related department and officers and soldiers understand audit work. Military audit work is highly dependent on information. And effective communications between audit subject and object as well as related units are considered as the most important guarantee to make sure the quality of audit information.It’s generally believed that the settlement of asymmetrical information problem in the military audit and the improvement of military audit information quality play an important role in strengthening the job effect. Therefore, the paper is entitled "The phenomenon of asymmetrical information in military audit work and its countermeasures", directed by the theory of asymmetrical information, which closely focuses on the principal line of asymmetrical information and mainly makes a study on basic theory, manifestation forms and origins as well as the countermeasures.The beginning of the paper is an introduction to the topic identification, related research literature review and research contents and methods.The first part is overview, which is the theoretical basis of the paper and mainly defines and analyzes the concepts of information, asymmetrical information and asymmetrical information in military audit.The second part is the analysis of current situation, which objectively points out the manifestation forms of asymmetrical information in military audit and its negative effects and thus analyzes the roots of the problems.The third part is the countermeasures, which proposes the basic thoughts to solve the problem of asymmetrical information in military audit from the perspectives of such aspects as system and mechanism, rules of law and principles, procedures and contents, modes and methods.The last part is conclusion, which summarizes the research and puts forward the further research questions.