CAJ | 학술논문

美军军费绩效管理的做法主要包括以比较完善的法律法规和条令夯实军费绩效管理的法律基础，以军事战略目标牵引军费绩效管理，以预算公开、透明为公众监督军费绩效提供有利条件，以科学的军费绩效治理结构保证军费绩效管理的实施等。为推进我军军费的科学化管理借鉴美军的经验，我军应把推动经费更有效地向战斗力转化作为军费绩效管理的聚焦点，完善法律法规，构建具有我军特色的军费绩效管理组织领导制度，把严格绩效评价和问责作为着力点，大力提高军费绩效管理的信息化水平。
미군군비적효관리적주법주요포괄이비교완선적법율법규화조령항실군비적효관리적법률기출，이군사전략목표견인군비적효관리，이예산공개、투명위공음감독군비적효제공유리조건，이과학적군비적효치리결구보증군비적효관리적실시등。위추진아군군비적과학화관리차감미군적경험，아군응파추동경비경유효지향전두력전화작위군비적효관리적취초점，완선법율법규，구건구유아군특색적군비적효관리조직령도제도，파엄격적효평개화문책작위착력점，대력제고군비적효관리적신식화수평。
US army has formed a set of relatively complete measures for military expenditure per-formance management such as constituting legal basis for military expenditure performance manage-ment with comparatively perfect laws and regulations and military doctrine,leading the military ex-penditure performance management with military strategy target,implementing open and transparent military budget to provide favorable conditions for public supervision and ensuring the military ex-penditure performance implementation with scientific governance structure.This paper aims at impor-ting our military experditure performance management.Learning from USA’s experience,we should focus on the improvement of the ability of "fighting and winning the battles" in military expenditure performance management,perfect our laws,regulations and system of military expenditure perform-ance management,build up military expenditure performance management system with our own char-acteristics,take strict military expenditure performance evaluation and accountability and improve the information level of military expenditure performance management.