Research On Army Brigade-level Units Performance Auditing Based On Balanced Scorecard

The performance audit of the armed forces in the army audit the forefront of the research topic, but also a difficult subject. The significance of military performance audit is to create an environment conducive to the operation and scientific and reasonable performance audit system. Build a scientific, rational, standardized military performance audit system of the to promote auditing reform of the armed forces, military about raising the level of economic performance audit, is of great significance.The first performance audit in research status described, and the countries in the performance audit Introduction. Second, an overview of the theoretical basis of the performance audit of our army. Again, the analysis of the army performance audit application situation and existing problems, and constructed according to the principles of the Balanced Scorecard the army performance audit evaluation framework, from the four dimensions of the balanced scorecard, customer dimension, the financial dimension, business processes dimension on the basis of learning and growth dimension design to reflect the economic characteristics of the military performance evaluation indicators. Finally, the performance audit of a military brigade-level units, empirical establish the feasibility and scientific army performance evaluation index system, provide some useful reference for the military application of the Balanced Scorecard performance audit.