关于绩效预算与零基预算相结合的预算方法体系的思考

零基预算作为一种有效的财政预算编制模式,在许多西方发达国家得到广泛应用.近几年我国也开始试行零基预算,取得了一定成效,但也存在很多不足.本文首先论述了零基预算编制模式以及它在我国实践当中所面临的问题;接着阐述了绩效预算的涵义及其优势;最后指出建立以零基预算与绩效预算相结合的预算方法体系,对零基预算在我国的运行以及发挥财政预算的控制、评估、监督作用具有重要意义.

Thinking about a Budgeting Method System Based on the Integrating Zero-based Budgeting with Performance Budgeting

As a kind of efficient budgeting method, zero-based budgeting (ZBB) have been widely applied by many west developed countries. During these years, ZBB is adopted in China, some results are achieved and many problems exist as well. This article dissertates the budgeting method of ZBB and the problems which China met when carrying out ZBB. At the same time, the article expatiates on performance budgeting (PB) principle and its advantages. In the end the article points out that the establishment of a budgeting method system based on the integrating zero-based budgeting with performance budgeting, will be great significant in operating ZBB in our country and exerting the function of control, evaluation and monitoring of financial budget.