摘要
零基预算是一种科学的预算编制方法,是预算制度的创新,在理论体系上已经相当完善。对中国财政体制来说,零基预算能克服传统″基数加增长″的预算编制方式中的不足,不受既成事实的影响,一切都从合理性和可能性出发,是细化预算、提前编制预算的前提。但零基预算在理论上的发展与在实践中的成就并不是同步的,有成功也有失败的例子。本文就零基预算在中国是否适用、能否取得预期的效果等问题做了研究探讨。
The zero-based budgeting (ZBB) is a scientific method of budget as well as the innovation of budgeting system. But the development in ZBB theory and achievement in its practice are not synchronous. It is true that ZBB can overcome the deficiency in tradition budgeting. But that is not enough to declare the success of ZBB because it experienced numerous failures in many countries. In this paper the suitability of ZBB in China and its performance were mainly discussed.
出处
《湖北经济学院学报》
2005年第4期56-61,共6页
Journal of Hubei University of Economics
