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国防预算作为配置资源的一种手段,其制度模式的选择直接影响国防支出的效率。美国的国防绩效评估做法表明,建立绩效评估的法律框架,是优化国防预算资源配置和改善国防预算活动效果的重要保障;绩效评估能够为预算、决策和管理提供有价值的绩效信息,以提高决策质量和管理效率;灵活性、问责制度和激励制度是提高预算绩效的有效措施。随着我国国防预算制度改革的深入,我国应改革传统的投入型预算模式,在预算过程中引入绩效管理,构建预算支出的绩效评价体系,将规划和预算更紧密地结合起来,提高国防预算资金使用效率。
As a means of allocating resources, the choice of institutional model directly affects the efficiency of national defense expenditures. The U.S. defense performance evaluation shows that establishing a legal framework for performance evaluation is an important guarantee for optimizing the allocation of national defense budget resources and improving the effectiveness of national defense budget activities. Performance evaluation can provide valuable performance information for budget, decision-making and management in order to improve decision-making Quality and management efficiency; flexibility, accountability and incentives are effective measures to improve budget performance. With the deepening of the reform of the national defense budget system in our country, our country should reform the traditional investment budget model, introduce performance management in the budget process, build a performance evaluation system of budget expenditures, integrate the planning and budget more closely, and raise the budget of defense funds Use efficiency.