论借鉴零基预算理念应遵循的原则及其路径和方法

On the Principle,Path and Method of Drawing Lessons from the Concept of Zero-Based Budgeting

零基预算在预算管理历史上具有系统性创新意义,包括优先性选择、契合战略目标和政策目的、精细化安排、成本化意识、有效控制预算等在内的理念和方法均颇有价值,但在具体操作上也存在诸多缺点,如编制过程复杂、预算难以预期、操作成本高昂、经济合理性和政治法律合规性难以兼顾、难以普遍采用等。借鉴零基预算的理念,解决中国预算编制和管理问题,要遵循分类区别对待原则、优先性选择原则、精细化编制原则、主体责任明晰原则,通过进一步改革财政支出分类体系、精细化预算编制、合理确定各项支出定额、完善项目库管理办法、建立公开透明的项目预算评审机制、强化绩效评估、建立预算编制和执行的激励约束机制,努力构造零基预算与绩效预算融合的中国特色预算编制新法,实现预算支出与政府战略目标和政策目的高度契合,全面提高预算资金使用效率。

The zero-base budgeting is systematic and innovative in the history of budget management,which constitutes the technical basis of the new performance budgeting.The concepts and methods including priority selection,meeting the objectives of the strategy and policy,fine arrangement,cost awareness,and effective budget control,are of great value.However,there are also many shortcomings in the specific operation,such as the complexity of the preparation process,the difficulty in expecting and taking into account the economic rationality and political and legal compliance,and it is difficult to be widely adopted.In order to solve the problems of budgeting in China,we should follow the principles of classification and differential treatment,priority selection,fine preparation and clear main responsibility.We should further reform the classification system of fiscal expenditure,refine the budgeting,reasonably determine the expenditure quota,improve the management method of project database,and establish an open and transparent project budget.We should strive to construct a new budgeting method with Chinese characteristics that integrates zero-based budgeting and performance budgeting,so as to achieve a high degree of fit between fiscal expenditure and government’s strategic and policy objectives,and comprehensively improve the utilization efficiency of budget funds.