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目前对部队基本建设项目的投资评价侧重于合法性、合规性,而对于项目投资效益并没有一套完整的评价指标体系。本文从概念依据着手,提出对部队基建投资进行效益评价是顺应市场经济和公共财政要求的必然发展趋势,通过分析当前制约效益评价的因素,探讨对策措施,从而提高基建投资决策水平,促进建设资金的合理配置和高效运作。
At present, the investment appraisal of military infrastructure projects focuses on legality and compliance, and there is not a complete set of evaluation index system for the project investment returns. Based on the concept basis, this paper puts forward that the evaluation of the benefit of capital construction investment is an inevitable development trend of conforming to the requirements of market economy and public finance. By analyzing the factors that affect the evaluation of current efficiency and discussing the countermeasures, the investment decision-making of capital construction is promoted and the funds for construction are promoted The rational allocation and efficient operation.