也论透视零基预算的本质、内涵及实践

On the essence,connotation and practice of zero-based budgeting

零基预算编制方法,是一种较为先进的预算管理手段。虽然近十年来,按照军委总部的统一要求,运用零基预算的方法编制年度预算,但是从实际成效看确实存在着不尽如人意的方面。需要从理论上对零基预算进行再认识,正是基于这一要求,深入分析了零基预算的概念涵义、主要特征,重点对实践中如何运用零基预算按照经费进行了详细的论述,最后提出了应该注意和把握的几个问题。

Zero-based budgeting is an advanced technique of budget management.Though for recent years zero-based budgeting has been adopted in accordance with the instructions from the central military commission,the results are not satisfying and the re-recognition of the theory is accordingly required.For the requirement mentioned above,the paper provides a thorough analysis on the conceptual connotation and major characteristics of zero-based budgeting,with emphasis on the practice of adopting zero-based budgeting in budget compilation.Several considerations for zero-based budgeting are put forward at the end of the paper.