Study on the Application of the Balanced Score Card in Military Financial Management

DOI

10.2991/icedem-17.2017.56How to use a DOI?

Keywords

Military Finance; The Balanced Score Card (BSC); Management Performance Evaluation

Abstract

At present, the new method of "the Balanced Score Card" has been widely applied in state-owned enterprises and public institutions. With the advancement of Chinese characteristic military reformation and the further development of military transformation, profound changes have taken place in the mission which the army is responsible for. Some new contradictions and problems have appeared in the logistic support area, especially in terms of military financial management, which means that the traditional management area is facing new challenges. Introducing the balanced scorecard method into military financial management will be the inevitable choice for giving full play to the benefit of military expenditure. In this paper, the characteristics of the Balanced Score Card are introduced, the relationship between the indices of the Balanced Score Card and military financial management is analyzed, and the proposition of constructing financial management performance evaluation index content and supporting measures of performance evaluation is put forward.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Kaiyang Xu
PY  - 2017/12
DA  - 2017/12
TI  - Study on the Application of the Balanced Score Card in Military Financial Management
BT  - Proceedings of the 2017 International Conference on Economic Development and Education Management (ICEDEM 2017)
PB  - Atlantis Press
SP  - 218
EP  - 221
SN  - 2352-5398
UR  - https://doi.org/10.2991/icedem-17.2017.56
DO  - 10.2991/icedem-17.2017.56
ID  - Xu2017/12
ER  -