摘要
预算编制方法先进、科学与否对于编制各级政府部门预算至关重要。目前在我国部分地区试行的"零基预算"法,是一种不考虑过去预算项目和收支水平,一切预算收支都建立在成本效益分析基础上,以零为基点的预算编制方法。这种方法有利于加强预算管理,硬化预算约束;优化资金使用,提高资金效益;控制财政支出,实现收支平衡;提高预算管理水平,促进经济发展,较好地克服了我国计划经济体制下形成的传统预算编制方式的重大缺陷。在社会主义市场经济条件下,"零基预算"法用于我国预算编制,具有较高的科学性、合理性和可操作性。
It is vital for governments at all levels in the process of making budgets whether their budgetary procedure is advanced or not, scientific or not. The 'zerobased budgetary procedure', now on a trial in some regions in China, is one that takes no account of past budget items and income and expenditure levels, bases all the income and expenditure on the analysis of cost effectiveness so that everything starts from zero. This method is conducive to enhance budget management and restraint, optimize the use of capital and increase its yielding, control expenditure and balance income and expenditure, raise budget management level and boost the economic development. It satisfactorily overcomes the faults in the making of the national budget in the old planned economy. In the new socialist market economy, the 'zerobased budgeting procedure' is not only scientific, but also rational and feasible in the making of budgets.
出处
《江苏大学学报（社会科学版）》
2003年第4期122-125,共4页
Journal of Jiangsu University(Social Science Edition)
基金
江苏大学人文社会科学基金(JDR2001004)
