作　　者： ;

机构地区： 中山大学政治与公共事务管理学院行政管理研究中心

出　　处： 《中山大学学报（社会科学版）》 2005年第1期58-67,共10页

摘　　要： 根据零基预算在我国中部某财力紧张省份的实施情况, 该文发现, 2000 年以来在地方政府开始推行的零基预算并没有发展成为一种基本的预算框架, 基本的预算框架是一种控制预算。在控制预算的框架内, 零基预算主要被运用于专项经费的决策。即使在该领域, 由于财力紧张、政治体制的制约等因素,零基预算并没有改变预算过程和结果。 Based on a recent investigation in a province in central China, this paper finds that Zero Based Budgeting (ZBB), which has been systematically implemented since 2000 in local governments, has not been developed into the basic budgeting framework as expected. Instead, it is a kind of control budgeting that has functioned. Under the framework of control budgeting, ZBB is mainly applied to budgetary decisions on program expenditures. Even in the field of program expenditures, ZBB has not changed the budgetary process and outcomes because of the constraints from fiscal stringency and political system.

关 键 词： 零基预算 预算过程 预算结果

领　　域： [经济管理]