In-depth Analysis of the U.S. Military Annual Report: Eight Consecutive Audit Failures, Dilemmas, and the Illusory Fanfare of "Trump-Class" Battleships.

I. Overview of Core Events

12月20日凌晨，美国国防部（五角大楼）公布年度财务审计报告，核心结果显示——国防部年度财务审计Failed for the eighth time.。时隔两天，12月22日，前总统特朗普在海湖庄园宣布，美国将启动“特朗普级”超级战列舰建造计划。两份事件前后衔接，既暴露了美军当前财务体系的显著漏洞，也折射出其军事发展规划中的挑战与争议。

II. The Ministry of Defense's Financial Audits: "Eight Consecutive Failures" – Underlying Issues and Official Statements

(A) Audit Background and Historical Issues

依据1990年《首席财务官法案》，美国联邦机构必须每年接受独立财务审计。作为拥有数百万人员、掌控全球700多个基地的庞大机构，The audit work of the Ministry of National Defense is inherently highly complex.，而历史上的多起丑闻更让其审计体系雪上加霜。审计过程中曾爆出“伊拉克重建经费案”“班加西大使遇害”“胖子伦纳德腐败”等全球瞩目的恶性事件，It highlights the long-term absence of financial supervision.。

(2) The Severe Current Situation of Annual Audits

2025年的审计结果进一步揭示了国防部的财务危局：其一，The situation of insolvency is worsening.，总资产从4.1万亿美元涨至4.65万亿美元，但负债同步从4.3万亿美元飙升至4.7万亿美元，The imbalance between assets and liabilities continues to widen.；其二，Major defects are concentrated and erupting.，审计报告明确指出存在26项重大缺陷和两项严重不足，同时查实多起严重违反法律合同的案例；其三，A unique record of "not passing."，国防部已成为35年来美国主要政府机构中唯一从未通过审计的部门，The level of financial transparency is significantly lower than that of other federal agencies.。

(3) The "Optimism" and Concerns in Official Statements

针对此次审计失败，审计长赫克赛斯却宣称2025年审计取得了“显著进展”，并提出目标是在Year完成“干净审计”。值得注意的是，2028年恰逢美国下一轮总统任期可能更替的节点，届时特朗普若已下台，Whether this goal can be smoothly advanced or is merely a phased "slogan-style commitment" has sparked widespread skepticism from the outside world.。

III. One of the Audit Black Holes: The Comprehensive Dilemma of the Project

(1) Core Audit Vulnerability: Global Spare Parts Inventory Not Included in Financial Records

F-35项目是此次审计暴露的关键黑洞之一。审计发现，国防部未将包含F-35零部件和装备的Global Spare Parts Warehouse纳入财务记录，导致This portion of core assets cannot be accurately audited or valued.，成为The "blind spot" of financial supervision.，This further exacerbates the complexity and inaccuracy of the overall audit.。

(II) Upgrade Plan: Severe Delays and Cost Overruns

F-35的Block 4升级计划本应是实现完全战力的关键一步，原计划在2025年完成，重点提升电子战、航电、隐身能力等核心指标。但The reality is severely disconnected from the plan.：根据“五角大楼第一定律”（项目通常延期一年），该升级计划最早将推迟到Year完成；成本方面更是Significantly over budget，比原计划的106亿美元超出60多亿美元。对此，F-35项目主管迈克·施密特中将不得不承认，升级计划“过于雄心勃勃”，Some improvements are not worth the massive investment.，方案将被重新构思，甚至可能推倒重来。

(3) Four Core Reasons for Delays and Chaos

F-35项目的困境并非偶然，而是The outcome of multiple overlapping issues.：首先，Severe supply chain shortages，2025年初，洛克希德·马丁（洛马）公司报告总装线上缺失零部件超4000个，数量达到历史最高水平的两倍，Directly constraining production progress.；其次，Engine delivery delay，普惠公司多次收到整改指令，但2025年交付的123台发动机仍普遍存在延期问题，Unstable supply of core power components.；再次，Pre-upgrade issues abound.，完成Block 4升级的前提是先完成“技术更新3”（TR-3），但TR-3存在硬件设计不成熟、软件测试全面故障等致命问题，导致超100架F-35战机堆积在洛马工厂，Facing the risk of "liquidation."；最后，Chaotic management and ineffective incentives.，2024年洛马交付的飞机平均延误238天（2023年为61天），而项目组为推动交付，竟将绩效指标转移到其他方面，使得洛马在严重延误的情况下依然获得数亿美元奖金，Further weakened the constraint mechanism.。

(IV) Derivative Issues: Exorbitantly Priced Components and the Military Recruitment Dilemma

F-35项目的混乱还蔓延至配套供应链，陆军部长公开痛批洛马“欺骗军方”，例如“黑鹰”直升机的一个屏幕控制旋钮，单独制造成本仅15美元，但作为完整组件一部分的报价却高达. million US dollars，Behind the exorbitant profits lies the absence of military procurement oversight.。与此同时，美军还面临Severe Recruitment Dilemma，过去三年花费超60亿美元用于招募和留住军人，但效果甚微。国防部长赫克赛斯将原因归咎于年轻人“要么太胖，要么太蠢”，这番言论不仅未能解决问题，Instead, it highlights the military's cognitive bias regarding the social environment for military recruitment.。

IV. The Second Audit Black Hole: Chaos in the Shipbuilding Program and the Farce of the "Legend-class" Frigate

The disconnect between grand plans and audit realities.

2025年1月，特朗普曾宣布未来30年将投资超Trillion dollars用于造船和更新船厂基建，勾勒出宏大的海军发展蓝图。但2025年审计报告却显示，A large number of naval assets cannot be accurately accounted for.，宏大计划背后是Severe lack of financial supervision.，The allocation and effectiveness of massive investments are difficult to track.。

(2) From the Cancellation of the "Constellation Class" to the Takeover by the "Legend Class": A Shoddy, Unfinished Project with Superficial Changes

在造舰计划的调整中，“星座级”护卫舰的取消被部分舆论视为“好消息”——至少避免了继续在失败项目上浪费资金。但后续的“新护卫舰”项目争议较大：12月19日，海军部长卡洛斯·德尔·托罗宣布，将采用海岸警卫队的“传奇级”海警船作为海军新护卫舰的设计基础，并强调将亲自监督，每周五专门处理项目事宜，任何变更需经其批准，以“战时状态”推动交付，彰显美国工业力量。然而，The essence of this project is to take over an unfinished "Legend-class" coast guard vessel (the first of its kind).，该船2021年开工，2024年11月停工时仅完成15%的建造进度。

(3) Analysis of "Legend-Class" Performance: The Vast Gap Between Coast Guard Vessels and Main Frigates

客观而言，“传奇级”作为海警船的性能较为卓越，其满载排水量4600吨，航速28节，续航力1.2万海里，2008年至今已建成10艘，技术成熟度和使用经验较为丰富。但将其改造为海军主力护卫舰，则暴露出诸多显著短板：其一，Limited firepower configuration，主要武器仅为一门57毫米舰炮、密集阵近防系统和机枪挂架，It is difficult to fully adapt to the diverse demands of modern naval warfare.；其二，Critical combat functions are missing.，该船没有内置垂发系统，不具备区域防空能力，核心反潜功能也需后续规划加装，It is difficult to form a complete combat capability in the short term.；其三，The modification concept carries uncertainties.，美军计划在开放式甲板上方加装平台，用于装载集装箱式模块化组件（如陆军的MK70垂发系统），这一思路与此前“星座级”的模块化设计路径相似，而后者的失败先例也让此次改装的可行性引发争议。有分析指出，在“继续推进问题项目”和“更换替代方案”之间，美军选择了后者，但Whether the new plan (Legendary Modification) can effectively resolve the existing predicament remains to be seen.。

V. "Trump-class" Battleship: A Modern Version of "The Emperor's New Clothes"?

The high-profile launch ceremony and the proclaimed "superior performance"

On the day of the month, Trump, along with Defense Secretary Hecksis, Secretary of State Rubio, and Secretary of the Navy Fran, held the "Golden Ship" battleship launch event at Mar-a-Lago, unveiling the high-profile "Trump-class" super battleship plan. According to the event, this class of battleship claims to possess ultimate performance: a displacement of over 10,000 tons, a speed of 30 knots, and an aggressively configured weapon system—including two sets of megajoule electromagnetic railguns, eight 406mm (16-inch) replica main guns, multiple laser cannons, a 128-cell vertical launch system, and a 32-cell Conventional Prompt Strike (CPS) vertical launch system (capable of launching nuclear missiles and hypersonic missiles). The plan calls for the initial construction of 2–4 ships.

(2) Fatal Flaws in Design: Unrealistic "Technological Promises"

看似强大的“特朗普级”战列舰，其设计方案却存在诸多争议，Questioned by the outside world for being detached from the realistic technological foundation.：其一，The radar system has insufficient adaptability.，作为计划服役至未来几十年的主力战舰，核心雷达竟沿用“伯克级”的SPG-62和“朱姆沃尔特级”的SPY-3，It is difficult to fully adapt to the informatization and intelligentization trends in modern naval warfare.；其二，The key technology is not yet mature.，计划搭载的高超音速导弹、激光武器、电磁炮等核心装备，None have completed the research, development, and finalization stages at present, and both technical feasibility and mass-production stability remain uncertain.；其三，The design logic lacks systematicity.，设计图同时杂糅了“朱姆沃尔特级”“武库舰”和“铁甲舰”的元素，风格割裂，The subsequent integration will be quite challenging.；其四，There are omissions in the basic design.，PPT中明确标注为柴燃混合动力的军舰，未设计烟囱结构，It reveals the haste and lack of rigor in the design process.。

(3) Strong Personal Characteristics and Controversy Over Project Nature

“特朗普级”战列舰的个人色彩较为浓厚，It sparked a controversy over the professionalism of military planning.：特朗普明确声称将亲自参与设计，理由是自己“非常有审美”；PPT放大后可清晰看到特朗普的画像及其签名；首舰被命名为“五位号”（The Fives），This naming style carries a strong personal imprint.。综合来看，整个项目的设计与推进过程中，The influence of personal will is relatively prominent.，导致项目从一开始就充满争议。外界普遍认为，For this project to be implemented, it must overcome multiple challenges, including technical feasibility, budget constraints, and industrial capacity, making substantial progress difficult to achieve in the short term.。

VI. Conclusion: The Systemic Failure of the U.S. Military-Industrial Complex

In the past year, the U.S. military budget exceeded hundreds of billions of dollars. However, such massive investment has not led to a corresponding enhancement in military capabilities. Instead, it has exposed comprehensive challenges: the Air Force was forced to cut its early warning aircraft program, the Navy faced the embarrassment of having "no qualified frigates available" after canceling the Constellation-class frigate project, and the Army reduced its brigade-level units to downsize its scale. Additionally, upgrade plans have been severely delayed, with the construction of the USS Kennedy aircraft carrier remaining far from completion and hypersonic missile development still stuck in the testing phase.

美军军工复合体的发展模式正面临Stage-by-stage transformation challenges：早期虽有科曼奇直升机等失败项目，但通过实物研发积累了宝贵技术经验；2010年代后，逐渐陷入**“先发布计划—设计偏差—反复修改—成本超支—项目停滞”的循环**，导致部分项目难以落地；当前，部分重大军事计划的推进中，The balance between political factors and technical feasibility, as well as industrial foundations, is becoming increasingly prominent.，How to balance strategic demands with actual capabilities has become a core challenge for the U.S. military to address.。

回望1997年，F-22首飞时，美国在先进战机领域的技术优势较为显著，展现出强大的军工研发实力。而如今，美军在多个重点军事项目上遭遇延期、超支等问题，与巨额军费投入形成鲜明对比。这一现状折射出美军在规模化军事体系运营中面临的Systemic challenges，包括Challenges in multiple aspects such as audit supervision, supply chain management, and coordination of technology research and development.，How to crack these challenges will directly impact the effectiveness of its future military capability development.。