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New Time For The Appraisal And Research Of The Military Expenses Disbursement Achievements

Posted on:2017-02-16Degree:MasterType:Thesis
Country:ChinaCandidate:P LinFull Text:PDF
GTID:2296330482473355Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the internationalized condition, it is a high consumption war, whether it is upgrading weapons, or to train the personnel, must invest a lot of funds to improve the military efficiency of military science performance assessment needs to be guaranteed. Military performance evaluation as a fundamental reform of the army and an important measure of the content, has become an effective tool to improve the combat effectiveness.Due to the activities of the armed forces are not for profit, military inputs and outputs are difficult to measure and quantify performance indicators is difficult to accurately define, moreover coupled with the services provided by the security forces have monopoly characteristics, resulting in the army to carry out performance evaluation the difficulty is relatively large. Through extensive research and long-term development, enterprise performance evaluation has matured, however, performance evaluation troops still in the exploratory stage, there are many places to enterprise learning. Therefore, our army is an urgent need to establish a sound, scientific performance evaluation system to measure the performance of military use, while drawing on the basis of corporate performance evaluation system based on innovation based on actual troops, an army is to improve the performance evaluation system is feasible and important tool.Through literature analysis, comparative analysis, empirical case law and history and logic and other methods to compare similarities and differences between military performance evaluation and business performance assessment analysis of a series of questions to assess the military and corporate performance, and business by introducing troops the same basis for assessing the performance of the development process, describes the major domestic and foreign research methods and related concepts connotation on the current situation and resolve performance summed correlation between the two, that is, in theory, the use of assessment methods and qualitative and quantitative aspects of sex. It is because of the military and business performance assessment in the above aspects of Commons, so the military has reference Enterprise Performance Evaluation Performance Evaluation of the feasibility and necessity. Meanwhile, the paper also pointed out both in the assessment process values, differences and reasons for the presence of specific content, and assessing the degree of difficulty in assessing. Among them, the value orientation is different is the most fundamental difference, unlike the military concept of operations of enterprises having public sex during the run, and responsible for the public service characteristics, resulting in performance evaluation process, other aspects also have differences. On this basis, the paper summarizes the content of enterprise performance evaluation performance evaluation army worthy place to learn, that can learn from the army Performance Evaluation Performance Evaluation of customer-oriented business concept, the concept of cost-benefit and other value-oriented, can learn from enterprise performance evaluation BSC, key performance indicators, AHP and other performance evaluation methods, can draw on a variety of IT companies, etc. used in the performance evaluation.Based on the successful experience of enterprise performance assessment and case studies have been made to analyze, study and summary reference, for the establishment of scientific and military performance evaluation system, with theoretical and practical value is very important. Of course, in the form of reference should take into account the nature of the military organization and business is different, so you must understand the difference between the two, seize military performance evaluation has its particularity. Just draw method, the ultimate goal is to establish a scientific and impartial military performance evaluation system. Therefore, the proportion of the cost of living followed by the military, for example, the use of enterprise performance evaluation of the more mature AHP, on China’s military performance evaluation system for the empirical case study, which is more fully described in military performance evaluation Reference Business Performance Evaluation feasibility. Then, referring to the idea of enterprise performance evaluation, performance evaluation proposed military spending during the implementation of the principle, namely:the formation of diversified assessment body to determine three-dimensional evaluation index, establish a standardized evaluation process, the use of integrated assessment methods, The results of the use of full, complete and systematic evaluation system.
Keywords/Search Tags:Army sector, Private sector, Performance Evaluation, Comparison Reference, Military expenditure
PDF Full Text Request
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