Research On Army Performance Auditing Based On Balanced Scorecard

Army performance auditing research is not only a front task in army audit but also a difficult one. One of the key problems of army performance auditing is to find and then set up a scientific as well as reasonable auditing system. Constructing a rational, standard and scientific army performance auditing system plays an essential part in achieving great historical mission for our Party and army in the new period, advancing the audit system innovation and improving military performance auditing level. Although the balanced scorecard performance auditing system theory is founded lately (in the early 1990s), it has drawn great attention and is widely applied in various organizations worldwide, including the government and other public organizations, but rarely used in the military. Army performance auditing and public performance audit has many similarities. Therefore, balanced scorecard as an effective tool of performance audit has the possibility of being introduced into the army.This thesis firstly reviews the performance audit at home and abroad, and then illuminates the domestic and foreign research about the status and progress in performance audit. Secondly, the existing problems in performance auditing theoretical basis of our army and government were summarized. Thirdly, this paper analyzes the objective, principle, basic elements criterion, method, etc of army performance auditing, on the basis of which to build up army performance auditing appraisal system framework based on the balanced scorecard. From the four dimensions---namely customer dimension, the financial dimensions, business process dimension, the learning and growing dimension---of the military balanced scorecard, a performance evaluation index is designed, constructing the performance evaluation index system to embody the army features. Finally, through its applications in military equipment funds in a performance auditing, this article constructs the performance evaluation index system for empirical research, demonstrates that the performance evaluation index system is feasible and scientific, hoping that it will provide some...