财政紧平衡状态下零基预算的国际经验、地方实践与优化路径  

Zero-based Budgeting under Tight Fiscal Balance:International Experiences,Local Practices,and Optimization Paths

作　　者：龚小芸 寇璇 常志华 Gong Xiaoyun;Kou Xuan;Chang Zhihua

机构地区：[1]佛山大学经济贸易学院 [2]西南财经大学地方人大预算审查监督研究中心 [3]中共四川省委党校四川行政学院区域经济教研部 [4]西南财经大学财政税务学院

出　　处：《经济研究参考》2025年第1期50-64,共15页Review of Economic Research

基　　金：国家社会科学基金青年项目“共同富裕目标下优化结构性收入分配的税收政策研究”(No.24CJY030);西南财经大学地方人大预算审查监督研究中心2023年度研究课题“国家治理现代化视域下转移支付绩效评估与管理研究”。

摘　　要：随着全球经济增速放缓和财政收入增长乏力,地方政府财政压力日益加剧,传统的增量预算方法难以适应现代财政管理的需求。本文在分析当前财政紧平衡形势的基础上,探讨了零基预算作为一种创新的预算编制方式,在应对财政压力中的关键作用。本文通过介绍零基预算的核心理念,结合国外零基预算改革的经验,分析近年来我国在零基预算改革方面的探索与成效。针对零基预算实施中所面临的预算编制复杂性、行政成本上升等挑战,本文提出加强数字财政建设、强化部门协作、推进政策协同、结合中期预算框架等优化路径,以助力零基预算改革,健全现代预算制度。With the slowdown in global economic growth and declining fiscal revenues,local governments are facing increasing fiscal pressure,making traditional incremental budgeting methods inadequate for modern fiscal management needs.Based on an analysis of the current tight fiscal balance situation,this paper explores how zero-based budgeting(ZBB),as an innovative budgeting approach,plays a critical role in addressing fiscal pressures.The paper introduces the core concept of ZBB,draws on international experiences with ZBB reforms,and analyzes China's recent exploration and achievements in ZBB reforms.In response to the challenges faced in ZBB implementation,such as increased complexity in budget preparation and rising administrative costs,this paper proposes optimization paths including strengthening digital fiscal construction,optimizing departmental collaboration,advancing policy coordination,and integrating with the medium-term budgeting framework to support ZBB reforms and improve the modern budgeting system.

关 键 词：财政紧平衡 零基预算 预算管理 数字财政 中期预算框架 

分 类 号：F812.3[经济管理—财政学]