摘要
作为深化财税体制改革的核心议题,零基预算改革旨在以“零”为基准对所有项目的必要性与合理性进行重新论证,实现财政资源高效配置。从审计实践来看,改革推进仍面临多重挑战:预算编制存在较强基数依赖,观念固化问题突出;配套制度体系尚不健全,项目库建设、支出政策、支出标准及优先排序机制有待完善;资金使用不科学不合理,预算安排与实际需求不匹配;绩效管理反馈闭环尚未形成,事前评估、事中监控与事后评价均存在短板。审计监督作为国家治理的基础性、保障性力量,需从政策导向引领、全流程动态控制、绩效导向强化、贯通协同整改四个维度构建系统化监督路径,为零基预算改革的纵深推进提供有力支撑。
As a core topic in deepening the reform of the fiscal and taxation system,zero-based budgeting reform aims to reassess the necessity and rationality of all projects based on a"zero"benchmark,to achieve efficient allocation of financial resources.However,from the perspective of audit practices,progress in the reform still faces several challenges.For example,budget preparation relies heavily on incremental baselines,exhibiting rigid way of thinking;supporting systems remain incomplete,and project libraries,expenditure policies,expenditure standards,and priority-setting mechanisms need further improvement;the use of funds is characterized by unscientific and unreasonable practices,with widespread discrepancies between budget allocations and actual needs;and the performance management cycle lacks a closed feedback loop,highlighting deficiencies in preassessments,real-time monitoring during execution,and post-evaluations.As government auditing plays a fundamental and safeguarding role in national governance,audit institutions should develop systematic approaches across the four key dimensions of strategic policy guidance,whole-process dynamic control,strengthened performance orientation,and well collaborated rectification,so as to provide strong support for deepening zerobased budgeting reform.
出处
《审计研究》
北大核心
2026年第1期3-11,共9页
Auditing Research
基金
2025年中国审计学会与山东省审计学会合作课题“深化零基预算改革中存在的问题及审计建议研究”的阶段性成果。
关键词
零基预算
审计监督
预算管理
zero-based budgeting
audit oversight
budget management
