In order to improve the efficiency of transportation delivery support of our army, a method for determining the transportation priority level is constructed in line with the national and military conditions. Based on the study of the methods and steps of the US military to determine the priority of material transportation and delivery, this paper analyzes the significance of determining the priority of material transportation and delivery for transportation command, and puts forward three suggestions for the current situation of our military transportation and delivery, including the construction of information material management system, the establishment of professional transportation command organization, and the establishment of standardized transportation grading mechanism. The results show that the analysis has a certain reference value in the construction of transportation delivery system with the characteristics of our army.