摘要
零基预算于20世纪70年代首先在美国被引入政府预算,并在以后对许多国家的预算改革产生了一定的影响。目前,在我国的部门预算改革中,零基预算已经被确定为主要的预算编制模式。无论是理论界还是实践部门,主流的观点都是将零基预算视为一种最好的预算模式。对零基预算在美国的实施情况的分析表明,零基预算在美国的实施是失败的。调查显示,零基预算在我国的实施也面临着许多困难和问题,整体上来讲,也是不成功的。因此,一个值得深思的问题是,对于中国的预算改革来说,零基预算是不是一种最佳的选择呢?
Zero-base budgeting (ZBB) was first introduced into public budgeting in U. S. A. in the 1970s, and then had certain influences on budgetary reforms of many other countries. Currently, ZBB has been adopted as the method of compiling governmental budgets in the department budget reform in China. In both the academic field and practice, the mainstream views ZBB as the best budgetary method. However, our analysis of the implementation of ZBB in America shows that ZBB has failed in the country. Upon our recent fieldwork in a provincial government experimenting ZBB, we find that the implementation of ZBB in China faces many difficulties and problems. Generally, ZBB has not been so much successful in China. Therefore, it would be worthy of thinking the following question: to reform China's budgetary process, is ZBB the best choice?
出处
《中国人民大学学报》
CSSCI
北大核心
2004年第2期122-129,共8页
Journal of Renmin University of China
基金
教育部人文和社会科学研究重点项目(02JAZ810006)
