Research On Military Project Funds Expenditure Performance Evaluation

The military expenditure is to realize the basic support of military construction development goals.Look from our army military expenditure distribution structure,in addition to the military life treatment and weapon equipment construction,most of the military expenditure in the form of project fuds allocation,used for army building development-oriented funding requirements.In the context of military reform,a series of investment funds in the project management grow faster,if the management means and methods can't keep pace with the times,it is bound to cause a negative impact on the implementation of the established goals.Research to establish scientific and reasonable military project funds performance evaluation system,it has important theoretical and practical significance to strengthen the project funds management and improve the utilization efficiency of the military expenditure.The main task of this paper is through the theoretical and practical research,draw the successful experience and good methods of project expenditure performance appraisal from foreign armies and local government in our country,and explore to set up project expenditure performance evaluation system appropriate for our army actual situation.And then through the implementation of performance evaluation,to achieve the fundamental purpose of improving the efficiency of military project expenditure.This paper consists of six parts.The first part is introduction,mainly expounds the background and significance of the research,research status of domestic and international,as well as the research ideas and methods;The second part is theoretical analysis,discusses the military project expenditure performance evaluation related concepts,theoretical basis and commonly used method of performance evaluation,analyses the influence factors of project expenditure performance evaluation.The third part is the research status analysis of the military project expenditure performance evaluation,introduces the present situation,find out the main contradiction existing problems,analyses the causes of the problems;The fourth part is the reference of the military project funds expenditure performance evaluation,mainly introduces the common practices of foreign governments,US army and Chinese government about military expenditure performance evaluation,as well as the main revelation of our army to carry out the performance evaluation of military expenditure;The fifth part is the basic conception of the military project expenditure performance evaluation system,expounds the guiding ideology,basic principles and work procedures of the performance evaluation,applies several performance management methods and tools,such as the balanced score card,key performance indicators,and so on,designs the scientific,reasonable and feasible military project expenditure performance evaluation framework,and puts forward evaluation content,evaluation indicators and evaluation methods,and related supporting measures;The sixth part is conclusion,makes a summary of the full text,summarizes the innovation,prospects the further directions of research and practice.It is an effective measure to improve the efficiency of military expenditure in our country to carry out the performance evaluation of military project funds based on the balanced score card,which is of great urgency and practical feasibility.Through the performance evaluation,we can further strengthen the responsibility of military expenditure,promote the optimization of military financial resources allocation,and play the maximum benefit of the limited funds.Establish and improve the scientific and reasonable evaluation index system and method,is the core of the performance evaluation,but also the next step in theoretical research and practical work need to focus on the direction of breakthrough.