The allocation of defense budget is designed to satisfy the requirements for military buildup and combat readiness. However, due to the limit of the total budget of the central government, the effective allocation and utilization of defense spending has been an important issue; in particular, research on the optimal mode of the allocation of defense expenditure has been the focus of attention in this field. Under the limit of total budget, this study employs the Bi-level Programming decision-making model to establish the optimal mode for resource allocation and conduct empirical analysis of the optimal solution. Finally, based on the findings, the study draws conclusions and makes recommendations for the reference of the MND in decision making for resources allocation.