零基预算改革在湖南Z市的实践、问题及对策

Practices,Problems and Suggestions of Zero-Based Budgeting Reform in Z City,Hunan Province

自20世纪70年代开始,部分西方国家开始尝试开展零基预算实践,但其探索并未取得理想效果。我国当前经济增速放缓,政府“过紧日子”成为必然。湖南省Z市通过实施零基预算改革实现了财政运行平稳,但仍存在省以下财政体制改革流于形式、基础数据缺乏科学评价依据、绩效评价机制不够灵活、应用结果力度不足等问题。因此,文章提出了人员经费据实全额保障、公用经费分类分档对标保障、规范项目预算编制、科学合理设置一级预算单位、完善政府非税收入管理等建议,以供参考。

Since the 1970s,some western countries have begun to try to carry out zero-based budgeting practice,but their exploration has not achieved ideal results.At present,the growth rate of fiscal revenue in China is slowing down,and it is inevitable for the government to live a tight life.Z City in Hunan Province has achieved stable financial operation through the implementation of zero-based budgeting reform,but there are still some problems,such as formality of financial system reform below the province,lack of scientific evaluation basis for basic data,inflexible performance evaluation mechanism,and insufficient application results.Therefore,this paper puts forward some suggestions for reference,such as the guarantee of the full amount of personnel funds,the classification and classification of public funds,standardizing the preparation of project budget,setting up first-level budget units scientifically and rationally,and improving the management of government non-tax revenue.