海军工程大学学报：综合版
海軍工程大學學報：綜閤版
해군공정대학학보：종합판
Journal Of Naval University Of Engineering
2009年
4期
29~33
,共null页
预算管理 零基预算 预算理念 理性预算
預算管理 零基預算 預算理唸 理性預算
예산관리 령기예산 예산이념 이성예산
budget management; zero-based budget; conception of budget; rational budget
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。
對比零基預算內涵與我軍預算管理實踐,文中論述瞭二者對＂零＂的理解不同、預算功能有差彆、集權分權體現不一、排序標準各有側重。結閤預算管理理論和我軍預算實踐,得齣我軍零基預算尚為一種過渡技術,預算理性的運用也隻是一箇嘗試的過程。但同時指齣,處于預算管理改革的初級階段,預算技術的逐步推進是必要且必需的。
대비령기예산내함여아군예산관리실천,문중논술료이자대＂령＂적리해불동、예산공능유차별、집권분권체현불일、배서표준각유측중。결합예산관리이론화아군예산실천,득출아군령기예산상위일충과도기술,예산이성적운용야지시일개상시적과정。단동시지출,처우예산관리개혁적초급계단,예산기술적축보추진시필요차필수적。
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.
