ARTICLE
Volume 9,Issue 8
29 October 2021
Analysis Criteria for Defense Expenditure Performance – Economy, Efficiency, and Effectiveness
Ling Yang ,
He Gui
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1
Department of National Defense Economy, Army Logistics University of PLA, Chongqing, China,
2
Department of Basic Course, Army Logistics University of PLA, Chongqing, China,
PBES 2021 , 4(5), 117–123;
https://doi.org/10.26689/pbes.v4i5.2607
Abstract
Based on the analysis of public expenditure performance, this article discusses the economy, efficiency, and effectiveness of defense expenditure performance, explains the relationship of the three, and emphasizes their unity, interaction, and priority. The defense expenditure performance evaluation system, which is a comprehensive assessment of processes and results, is put forward along with the unification of economy, efficiency, and effectiveness. This system can be used to analyze whether the allocation and use of defense funds have achieved the strategic objectives of the Department of Defense.
References
Jun Y, 1999, Research on the Reform of Local Administration in England, National Academy of Governance Press, Beijing.
National Audit Office, 2001, Measuring the Performance of Government Departments, TSO22, London, 9.
Weber N, Angelis D, 2009, Improving Performance Measurement in Defense Organizations, Armed Forces Comptroller.
MacBrydea J, Patonb S, Baylissc M, et al., 2014, Transformation in the Defense Sector: The Critical Role of Performance Measurement. Management Accounting Research, 25: 157-172.
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