建立政府公共预算支出体系,必须采用科学的预算支出编制方法。尽快摒弃传统的增量预算方法,推行零基预算方法,应是合理界定政府职能,正确确定财政支出范围和顺序,体现预算支出的公平和效率原则。从而实现财政支出预算规范化、科学化的重要途径。 一、增量预算的危险倾向 在编制政府支出预算时,我们传统上采用增量预算法。这种方法最基本的特点是以外推思将过去的支出趋势延伸到预算年度并进行一定幅度追加。采用这种方法确立预算指标时,资料较充足,工作量较 To establish the government public budget expenditure system, we must adopt the scientific method of budget expenditure. As soon as possible to abandon the traditional incremental budgeting methods, the implementation of zero-based budgeting methods should be a reasonable definition of government functions, the correct determination of the scope and order of financial expenditures, reflect the principle of fairness and efficiency of budget expenditures. So as to realize the standardization and scientificization of the fiscal expenditure budget. First, the dangerous tendency of incremental budget In the preparation of the government expenditure budget, we have traditionally used incremental budgeting. The most basic feature of this approach is that it extrapolates the past expenditure trends to the budget year and adds them to a certain extent. When adopting this kind of method to establish the budget index, the information is more abundant and the work load is more