零基预算的思想起源与理论基础  

The Ideological Origin and Theoretical Foundation of Zero-based Budgeting

作　　者：苟燕楠 张平[2] Gou Yannan;Zhang Ping

机构地区：[1]上海大学经济学院 [2]复旦大学国际关系与公共事务学院

出　　处：《财政科学》2025年第2期5-18,共14页Fiscal Science

基　　金：国家自然科学基金重点项目“公共治理体系变革创新的理论与机制”(项目编号:72234001);国家自然科学基金面上项目“中国版房地产税的可行性和各地普适性差异研究:微观大数据模拟和一般均衡模型分析”(项目编号:72474050);财政部政策研究室委托课题“OECD预算治理前沿问题研究”。

摘　　要：与传统预算相比,零基预算的核心理念是从零开始评估项目,不依赖过往预算,更强调项目必要性和成本效益,以确保资源合理高效分配。本文深入系统追溯零基预算的思想起源与理论基础,认为零基预算的思想起源于Lewis对传统预算方法的批判与改进需求,其理论基础主要来源于公共预算理论和经济学理论中的边际效用递减、帕累托最优等概念,通过边际分析、成本效益分析及相对价值比较,实现资源最优配置。现代预算管理中,零基预算意义重大,有助于优化资源配置、提升管理效率,但实施面临诸多挑战。例如,需大量翔实信息支持决策,对信息收集分析能力要求高;需协调各方利益,平衡不同部门和群体诉求;需克服政治因素干扰,确保决策基于科学分析而非政治考量。本文进一步对公共预算理论基础提出了再思考,未来需要完善零基预算理论与实践,以更好地适应复杂多变的预算环境与管理需求。Compared with traditional budgeting,the core concept of zero-based budgeting is to evaluate projects from scratch,without relying on past budgets.It places more emphasis on the necessity of projects and cost-benefit analysis to ensure the rational and efficient allocation of resources.This paper systematically and deeply traces the ideological origin and theoretical foundation of zero-based budgeting.It is believed that the idea of zero-based budgeting originated from Lewis's criticism of traditional budgeting methods and the need for improvement.Its theoretical foundation mainly comes from concepts such as the law of diminishing marginal utility and Pareto optimality in public budget theory and economic theory.Through marginal analysis,cost-benefit analysis,and relative value comparison,the optimal allocation of resources is achieved.In modern budget management,zero-based budgeting is of great significance,which helps to optimize resource allocation and improve management efficiency.However,its implementation faces many challenges.For example,a large amount of detailed information is required to support decision-making,which has high requirements for information collection and analysis capabilities.It is necessary to coordinate the interests of all parties and balance the demands of different departments and groups.It is also necessary to overcome the interference of political factors to ensure that decisions are based on scientific analysis rather than political considerations.This paper further rethinks the theoretical foundation of public budgeting.In the future,it is necessary to improve the theory and practice of zero-based budgeting to better adapt to the complex and changeable budget environment and management needs.

关 键 词：零基预算 公共预算理论 思想起源 

分 类 号：F810.3[经济管理—财政学]