零基预算改革的地方实践、约束条件与改进深化  

Local Practice,Constraints and Improvement Deepening of Zero-based Budgeting Reform

作　　者：王振宇 侯培林[1] Wang Zhenyu;Hou Peilin

机构地区：[1]辽宁大学经济学院 [2]辽宁大学地方财政研究院

出　　处：《财政科学》2025年第2期19-28,共10页Fiscal Science

基　　金：辽宁省财政科研基金单独立项课题项目“深化零基预算改革提高财政科学管理水平研究”(项目编号:24A001)。

摘　　要：深化零基预算改革是党的二十届三中全会对我国财税体制改革提出的目标要求。近年来,地方层面在推动零基预算改革从概念走向实践过程中积累了重要经验,本文在梳理国内部分地区零基预算改革情况、特点及经验的基础上,全面深入分析零基预算改革面临的诸多约束条件,提出支持地方零基预算改革进一步深化应当深化零基预算理念认识,避免进入改革误区;把握零基预算改革原则,加快财政预算管理标准化进程;拓展零基预算制度空间,实现财政预算相机抉择与动态平衡;加强零基预算政策评估,及时发现解决新情况新问题。Deepening the zero-based budgeting reform is the goal and requirement of the third plenary session of the 20th CPC central committee for the reform of China's fiscal and taxation system.In recent years,the local level has accumulated important experience in promoting the zero-based budgeting reform from concept to practice.On the basis of combing the situation,characteristics and experience of zero-based budgeting reform in some regions of China,this paper makes a comprehensive and in-depth analysis of the constraints faced by zero-based budgeting reform,and puts forward that to support the further deepening of local zero-based budgeting reform,we should deepen the understanding of zero-based budgeting concept and avoid entering the misunderstanding of reform;Grasp the principle of zero-based budgeting reform,accelerate the standardization process of financial budget management;Expand the space of zero-based budgeting system,and realize the discretion and dynamic balance of fiscal budget;Strengthen the evaluation of zero-based budgeting policy,and find new situations and new problems in time.

关 键 词：零基预算 基数+增长 约束条件 

分 类 号：F812.4[经济管理—财政学]