Journal of Modern Business Administration

Under the rapid development of modern science and technology, the military industry, as a crucial pillar of national technological innovation, plays a significant role in enhancing the countrys technological competitiveness and advancing defense-related scientific and technological breakthroughs. The rational use and performance management of its research funds are of great importance. In recent years, the implementation of the "Deregulation, Management, and Service" (DMS) reform aims to invigorate market vitality, improve resource allocation efficiency, and enhance government governance by streamlining administration, strengthening oversight, and optimizing services [1].This paper focuses on the implementation path of performance auditing for military industry research funds under the DMS reform, exploring how to conduct scientific and rational performance audits in this policy environment. The goal is to ensure efficient utilization of research funds and high-quality output of scientific achievements.

(DMS) reform; The military industry; Research funds; Performance auditing