Evaluation And Study On Performance Of Special Funds For International Military Competition Based On Balanced Scorecard

Military expenditure is an important constituent part of the national fiscal expenditure.That strict and effective control on military expenditure could help to promote the transformation of military expenditure to combat effectiveness,thus providing guarantee for the preparation of military conflict and the overall construction of the army.Since the 18th National Congress of the Communist Party of China(CPC),the whole army has earnestly implemented a series of instructions on the management and use of military expenditure issued by President Xi Jin Ping.After approved by the Central Military Commission of PRC,performance management on military expenditure is implemented in an all-round way in the whole army.The General Logistics Department issued "Guiding Opinions on Carrying out Performance Management of Undertaking Expenditure".In accordance with the operation mode of "budget planning with goal,budget implemented under monitoring,budget accomplished with evaluation,evaluation results being used",work has been promoted in all areas by drawing upon the experience gained on key points,implemented step by step and it is explicitly stipulated the objective and task,methods and steps,and measures and requirements for the army to implement the expenditure performance management.Carrying out performance management while using military expenditure can promote the construction and development of military undertakings;it is of great significance to realize the goal of "Be able to fight and win the battle" and it is also a favorable condition for guiding the transformation of military expenditure to combat effectiveness.Therefore,actively explores scientific and systematic performance management model while using military expenditure is particularly important.The performance evaluation of military expenditure is based on the scientific and normative expenditure performance evaluation principle and in accordance with certain procedures to deliberate and evaluate the performance and effect of military expenditure in a comprehensive way.It is an important part for performance management of military expenditure.The existing performance evaluation research has made in-depth exploration in terms of public finance expenditure,but since the existing performance evaluation research for military expenditure is started quite late,the research contents are limited and other reasons,related research is in shortage and is lack of systematic performance management practice research,which can't meet the requirements of the financial development and reform in the new era.Due to the special nature of military functions,military expenditure has a certain degree of particularity compared with other public expenditure.The experience from existing public finance expenditure performance management research can't be copied in military performance management work.As a result,while learning from the idea of other public expenditure performance management,a performance management evaluation system for military expenditure should be proposed combined with its characteristics.This paper applies the performance evaluation method of Balanced Scorecard and puts forward a scientific and systematic performance evaluation system for the performance evaluation work on special funds of international military competition in our army.The main contents are as follows:the first part is the introduction,which introduces the research background and significance,literature review,research content and method and the innovation of this paper.It summarizes and analyzes the current research of performance management at home and abroad.The second part is the current situation of performance management of special fund for international military competition and the feasibility and necessity of advancement.It analyzes the current situation of the performance evaluation work of special fund for international military competition in our army,finds out the problems and puts forward countermeasure and that the balanced scorecard is suitable for constructing performance evaluation system of special funds for international military competition.The third part is the design of the performance evaluation system of special funds for international military competition,which mainly discusses the necessity and feasibility of applying the balanced scorecard to construct the model and establishes corresponding evaluation index system for special funds of international military competition according to the construction principle and the actual situation.The fourth part is the supporting measures and security system of the operation of performance evaluation system for special funds of international military competition,in which it elaborates the supporting measures needed for the operation of the system and the problems that needs attention,and the improvement method in the follow-up work is offered.The sixth part is the conclusion and outlook,which summarize the construction method and main content of the performance evaluation system in this paper,and put forward relevant improvement ideas and suggestions for the follow-up work according to the current actual situation.On the basis of the experience of existing performance management evaluation and the current situation of special funds' performance management in our army,this paper uses the method of Balanced Scorecard to focus on the four dimensions of the Balanced Scorecard.After the performance evaluation index selected in accordance with relevant guiding principles and opinions and suggestions from field experts,and the weight determined through the expert experience evaluation method and the importance of each indicators,a scientific and systematic performance evaluation system for the special funds of international military competition has been constructed.The application of scientific and rational performance evaluation system can establish the healthy interaction between the quantity of military expenditure and the actual demand,and maximize the efficiency of the special funds for international military competition.In the process of improving the scientific performance management,it can also be used as reference for the performance evaluation work of other special funds.The use of the results from this paper is also of guiding significancefor improving the utilization benefit of the special funds in our army and its better transformation to combat effectiveness.