美军军费绩效管理的主要做法及启示

摘要

US army has formed a set of relatively complete measures for military expenditure per-formance management such as constituting legal basis for military expenditure performance manage-ment with comparatively perfect laws and regulations and military doctrine,leading the military ex-penditure performance management with military strategy target,implementing open and transparent military budget to provide favorable conditions for public supervision and ensuring the military ex-penditure performance implementation with scientific governance structure.This paper aims at impor-ting our military experditure performance management.Learning from USA’s experience,we should focus on the improvement of the ability of "fighting and winning the battles" in military expenditure performance management,perfect our laws,regulations and system of military expenditure perform-ance management,build up military expenditure performance management system with our own char-acteristics,take strict military expenditure performance evaluation and accountability and improve the information level of military expenditure performance management.%美军军费绩效管理的做法主要包括以比较完善的法律法规和条令夯实军费绩效管理的法律基础，以军事战略目标牵引军费绩效管理，以预算公开、透明为公众监督军费绩效提供有利条件，以科学的军费绩效治理结构保证军费绩效管理的实施等。为推进我军军费的科学化管理借鉴美军的经验，我军应把推动经费更有效地向战斗力转化作为军费绩效管理的聚焦点，完善法律法规，构建具有我军特色的军费绩效管理组织领导制度，把严格绩效评价和问责作为着力点，大力提高军费绩效管理的信息化水平。