深化零基预算改革:实践探索与改革思路  

Deepening Zero-Based Budget Reform:Practical Exploration and Reform Ideas

作　　者：吕炜 刘欣琦 LYU Wei;LIU Xinqi

机构地区：[1]东北财经大学经济学院,辽宁大连116025 [2]东北财经大学杂志社,辽宁大连116025

出　　处：《学习与实践》2025年第1期63-71,F0002,共10页Study and Practice

基　　金：国家自然科学基金重点项目“央地财政关系与财政制度优化研究”(项目编号:72133001)。

摘　　要：预算反映政府的活动范围和方向,是宏观调控的重要手段。预算管理方式是否科学、精细,将直接影响资源配置与使用的有效性。与基数预算相比,零基预算具有项目选择有序、战略保障有力、支出行为有度等优势特征。而技术操作的高成本与利益协调的复杂性等实施难点,也是深化零基预算改革正在面临且亟待解决的现实问题。为应对难题和挑战,深化零基预算改革需围绕效率与协调,积极转变观念,夯实财力保障,加强制度建设,使预算制度更好地适应中国式现代化的发展需求。The budget reflects the scope and direction of government's activities,and it is an important means of macro-control.Whether the budget is managed in the scientific and refined manner will directly affect the effectiveness of resource allocation and utilization.Compared with the base budget,the zero-based budget has the advantageous characteristics of orderly project selection,strong strategic protection and moderate expenditure behavior.The high cost of technical operation and the complexity of coordination of interests and other implementation difficulties are also the reality problem in the process of deepening zero-based budget reform,which needs to be solved urgently.In order to cope with the difficulties and challenges,deepening the zero-based budget reform needs to be centered on efficiency and coordination,actively changing the concepts,consolidating the financial security and strengthening the system construction,so that the budget system can be better adapted to the development needs of the Chinese-style modernization.

关 键 词：零基预算 预算管理 现代预算制度 财税体制改革 

分 类 号：F812.3[经济管理—财政学]