军队绩效审计方法分为审计证据收集技术和分析评价技术两类。绩效审计的内容宜选择一些比较典型的重点项目。当前应着重抓好领导干部经济责任绩效审计、专项资金绩效审计、工程建设投资绩效审计、采购绩效审计、行政消耗性经费开支绩效审计等。 Military performance audit methods are divided into two types of audit evidence collection techniques and analysis and evaluation techniques. The contents of the performance audit should select some of the more typical key projects. At present, the leading cadres should pay special attention to the economic responsibility performance auditing, the special fund performance auditing, the project construction investment performance auditing, the procurement performance auditing and the administrative expenditures expenditure auditing.