据专家介绍,“零基预算”是指在编制预算时,不受前期预算及其执行结果的约束,而是以“零”基数为起点对所有开支项目重新核定的一种预算编制方法。目前,我国多数地区采用“基数法”编制预算,其基本作法是基数加增长因素。每年各部门经费预算规模的大小,不是取决于事业发展的变化,而是受到原有基数规模的影响,预算支出结构无法得到合理调整。“基数法”带有明显的包干性质,但实际上又包而不干。 According to experts, “zero-based budgeting” means that, when preparing a budget, it will not be bound by the previous budget and its implementation results. Instead, it is a method of budgeting for re-verification of all expenditures starting from a “zero” base. At present, most regions in our country adopt the “base method” for the preparation of their budgets. The basic approach is based on the cardinalities and the growth factors. The size of budget for each department each year does not depend on changes in business development. Instead, it is affected by the size of the original base and the budget expenditure structure can not be adjusted reasonably. The “cardinal law” has obvious nature of a parcel, but in fact it does not.