摘要
传统预算编制方法是基数加发展的方法 ,其本质在于假定过去的支出项目是合理的 ,有连续执行的必要性。零基预算法则完全不受过去收支情况的约束 ,一切均以“零”为基础 ,根据新的审核评价结果来编制预算 ,其合理性、科学性更强。
The traditional way of budget is a base-plus-develop ment one.It is, in essence, based on the assumption that the past expenditure is rational and is necessary to continue. But zero base budget is free from the r estriction of the past expenditure. It takes zero as the base and budgets accord ing to the new verifying and evaluating results and is more rational and scienti fic.
出处
《淮阴师范学院学报（哲学社会科学版）》
2001年第6期817-818,共2页
Journal of Huaiyin Teachers College(Social Sciences Edition)
关键词
高校
传统预算
零基预算法
预算编制
应用
institutions of higher learning
traditional budget
zero base budget
