摘 要
零基预算作为一种现代预算管理模式，在优化资源配置、提高财政资金使用效率方面具有重要意义。随着我国政府职能转变和财政体制改革的深化，传统增量预算模式已难以满足新时代政府治理需求，亟需引入零基预算理念以实现更科学合理的财政管理。本研究旨在探讨零基预算在政府部门财务管理中的应用路径及效果，通过文献分析与案例研究相结合的方法，选取典型地区进行实证调研，系统梳理零基预算实施过程中的关键环节与影响因素。研究发现，零基预算能够有效打破基数依赖，促使各部门重新审视经费需求，强化成本效益意识；同时，通过对预算编制流程的再造，实现了从“要钱”到“花钱”的逻辑转变，显著提升了财政资金使用的精准性和透明度。
关键词：零基预算 财政资金使用效率 政府财务管理
Abstract
As a modern budget management mode, zero-based budget is of great significance in optimizing resource allocation and improving the use efficiency of financial funds. With the transformation of government functions and the deepening of the reform of financial system, the traditional incremental budget model has been difficult to meet the needs of government governance in the new era, and it is urgent to introduce the concept of zero-based budget to achieve more scientific and reasonable financial management. The purpose of this study is to explore the application path and effect of zero-base budget in the financial management of government departments. Through the method of combining literature analysis and case study, we select typical areas for empirical research, and systematically sort out the key links and influencing factors in the implementation process of zero-base budget. The study found that the zero-base budget can effectively break the base dependence, prompting all departments to re-examine the funding demand and strengthen the awareness of cost efficiency. At the same time, through the reengineering of the budgeting process, the logical change from "money" to "money" is realized, which significantly improves the precision and transparency of the use of financial funds.
Keyword:Zero-Based Budgeting Fiscal Fund Utilization Efficiency Government Financial Management
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2零基预算理论基础 2
2.1零基预算的概念与发展历程 2
2.2零基预算的基本原理 3
2.3零基预算与其他预算方式的比较 3
3政府部门财务管理现状分析 4
3.1当前政府部门财务管理模式 4
3.2传统预算模式存在的问题 5
3.3引入零基预算的必要性 5
4零基预算在政府部门的应用实践 6
4.1应用流程设计 6
4.2关键环节把控 6
4.3实施效果评估 7
结论 8
参考文献 9
致谢 10
零基预算作为一种现代预算管理模式，在优化资源配置、提高财政资金使用效率方面具有重要意义。随着我国政府职能转变和财政体制改革的深化，传统增量预算模式已难以满足新时代政府治理需求，亟需引入零基预算理念以实现更科学合理的财政管理。本研究旨在探讨零基预算在政府部门财务管理中的应用路径及效果，通过文献分析与案例研究相结合的方法，选取典型地区进行实证调研，系统梳理零基预算实施过程中的关键环节与影响因素。研究发现，零基预算能够有效打破基数依赖，促使各部门重新审视经费需求，强化成本效益意识；同时，通过对预算编制流程的再造，实现了从“要钱”到“花钱”的逻辑转变，显著提升了财政资金使用的精准性和透明度。
关键词：零基预算 财政资金使用效率 政府财务管理
Abstract
As a modern budget management mode, zero-based budget is of great significance in optimizing resource allocation and improving the use efficiency of financial funds. With the transformation of government functions and the deepening of the reform of financial system, the traditional incremental budget model has been difficult to meet the needs of government governance in the new era, and it is urgent to introduce the concept of zero-based budget to achieve more scientific and reasonable financial management. The purpose of this study is to explore the application path and effect of zero-base budget in the financial management of government departments. Through the method of combining literature analysis and case study, we select typical areas for empirical research, and systematically sort out the key links and influencing factors in the implementation process of zero-base budget. The study found that the zero-base budget can effectively break the base dependence, prompting all departments to re-examine the funding demand and strengthen the awareness of cost efficiency. At the same time, through the reengineering of the budgeting process, the logical change from "money" to "money" is realized, which significantly improves the precision and transparency of the use of financial funds.
Keyword:Zero-Based Budgeting Fiscal Fund Utilization Efficiency Government Financial Management
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2零基预算理论基础 2
2.1零基预算的概念与发展历程 2
2.2零基预算的基本原理 3
2.3零基预算与其他预算方式的比较 3
3政府部门财务管理现状分析 4
3.1当前政府部门财务管理模式 4
3.2传统预算模式存在的问题 5
3.3引入零基预算的必要性 5
4零基预算在政府部门的应用实践 6
4.1应用流程设计 6
4.2关键环节把控 6
4.3实施效果评估 7
结论 8
参考文献 9
致谢 10
