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
2010年
3期
61~65
,共null页
预算管理 预算编制 零基预算 军队财务
預算管理 預算編製 零基預算 軍隊財務
예산관리 예산편제 령기예산 군대재무
budget management; budget compilation; zero-based budgeting; army finance
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。
零基預算編製方法,是一種較為先進的預算管理手段。雖然近十年來,按照軍委總部的統一要求,運用零基預算的方法編製年度預算,但是從實際成效看確實存在著不儘如人意的方麵。需要從理論上對零基預算進行再認識,正是基于這一要求,深入分析瞭零基預算的概唸涵義、主要特徵,重點對實踐中如何運用零基預算按照經費進行瞭詳細的論述,最後提齣瞭應該註意和把握的幾箇問題。
령기예산편제방법,시일충교위선진적예산관리수단。수연근십년래,안조군위총부적통일요구,운용령기예산적방법편제년도예산,단시종실제성효간학실존재착불진여인의적방면。수요종이론상대령기예산진행재인식,정시기우저일요구,심입분석료령기예산적개념함의、주요특정,중점대실천중여하운용령기예산안조경비진행료상세적논술,최후제출료응해주의화파악적궤개문제。
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.
