本文从公共资源和效益责任的角度,分析了国防经济效益审计的内容范围和审计实体,以国防支出为主线,确定了国防经济效益审计的主要方向。认为国防经费和国防资产是国防经济效益审计的内容和范围,国防经济领域承担效益责任的个人、项目、单位、部门等是国防经济效益审计的对象。国防经济效益审计的主要方向包括国防经费投入量大、国防资产价值量大和效益责任需要确认和考核。 From the perspective of public resources and efficiency responsibility, this paper analyzes the scope of content and auditing entity of national defense economic benefit audit, and takes national defense expenditure as the main line to determine the main direction of national defense economic benefit audit. It considers that the national defense funds and national defense assets are the contents and scope of the audit of national defense economic benefits. The individuals, projects, units and departments that bear the responsibility for benefits in the field of national defense economy are the targets of auditing the economic benefits of national defense. The main directions for the defense of the economic benefit audit include the large investment in defense funds, the large amount of defense assets and the responsibility for efficiency need to be confirmed and assessed.