Research On Problem Of The Performance Audit In The Brigade-regiment Level Living Service Center

After more than a decade of practice, military performance audit has been more mature, which has become the audit way with era characteristic in our military. However, the current status of development, the military performance audit seriously lags behind the national performance audit in the field of military theory research and practical exploration. Living service center audit as an integral part of military life service center audit, how to adapt to the trend of development of performance audit, which will be a subject faced by military audit staff currently for a period of time. Therefore, by analyzing the characteristics of performance audit and combing the status of life-service centers of army brigades and regiments, an index system is established, which integrates economic benefits, military benefits, social benefits, the internal processes into one body, and has great significance for the development of performance audit of the brigade-level living service center.Based on learning and summarizing the theory of our predecessors, this article aimed at the status quo of brigade-regiment level living service centers, used the method which builds suitable balanced scorecard for determining the indicators, the weight of all indictors is determined by use of expert consultation experience determination method and analytic hierarchy process, through all above, an indicator system of performance audit is established which is applicable to brigade-regiment level living service centers. This indicator system scientifically reflects management result of living service centers, and evaluates utilization efficiency of the fund and task-guarantee degree in the living service centers in order to achieve the purpose of quantitative analysis to management efficiency and effectiveness of the living service center. The utilization of the achievement can provide an idea of choice for brigade-regiment level living service centers, which also has realistic guiding significance for promoting the development of performance audit, improving audit quality and efficiency, upgrading self-value of the audit, and completing the audit task..