Research About The Army Budget Performance Appraisal

The military budget is basic financial guarantee to the completion of each military task, Under the current situation with insufficient military expenditure, efficiency of its implementation will directly affect the effectiveness of military tasks’completion. Performance appraisal is an activity of evaluating the implementation efficiency of the expenditure. The quality of its completion plays a key role in raising the effectiveness of the expenditure.thus, its study has important theoretical and practical significance.After analysis of the status of the performance appraisal, with literature review, based on experience, re-sort the relevant theoretical understanding of performance appraisal. Focused on standardizing the principles of assessment indicators, and compared the relevant performance evaluation methods. Especially starting from the characteristics of the military budget, proposed evaluation criteria for selecting indicators of that expenditure.public&task spending as a part of the military budget, In order to achieve greater efficiency in the use of the funding. Taking the above results and theoretical understanding as basis, This thesis constructs the public&task expenses evaluation index system, and makes detailed analysis in the definition of each indicator, the content, calculation range, formula, logic relationship, reason and other aspects of the selection.the same time, provided the acquirement methods of the indicator index.Through application of practical case, we discover that according to this model for building performance evaluation, the funding has not been used rationally and effectively, Main performances:First, during marketing support process, due to the irregularities and poor supervision, there is lack of funding for the efficiency in implementation process; Second, the plan of funding sources (Support ability indicators) is inaccurate, existing multiple sources of funding. Thus, there is considerable improvement space for the funding implementation performance.Finally, Based on Qualitative Research、quantitative research and case analysis,this thesis raises relevant recommendations for the improvement of expenditure implementation efficiency, and expects the follow-up studies.