透视零基预算内涵及其在我军预算管理中的应用

Analysis of connotation and application of zero-based budget in our military budget management

对比零基预算内涵与我军预算管理实践,文中论述了二者对"零"的理解不同、预算功能有差别、集权分权体现不一、排序标准各有侧重。结合预算管理理论和我军预算实践,得出我军零基预算尚为一种过渡技术,预算理性的运用也只是一个尝试的过程。但同时指出,处于预算管理改革的初级阶段,预算技术的逐步推进是必要且必需的。

Comparing the connotation of zero-based budget with our military budget management practice,there are four differences following as：the understanding of the ＂zero＂,the function of budget,the concentration or dispersal of power and the standard of the arrangement of the program.Combining with the budget theory and the military budget practice,this paper generalizes current military budget management and the application of the rationality of budget as ＂a transitional device＂ and ＂the process of a try＂.But at the preliminary period of the reform, it is necessary and indispensable tocarry the budget technique forward steadily.