我国深化零基预算改革:难点与对策  

Deepening Zero-based Budgeting Reform in China:Difficulties and Countermeasures

作　　者：宋国新 沈东明 董雪 Song Guoxin;Shen Dongming;Dong Xue

机构地区：[1]吉林大学国家发展与安全研究院 [2]长春市财政票据管理中心 [3]长春市财政局

出　　处：《财政科学》2025年第2期29-37,共9页Fiscal Science

基　　金：2023年度国家社会科学基金青年项目“‘一带一路’沿线海外利益安全保护机制的供需困境与创新研究”(项目编号:23CGJ013)。

摘　　要：党的二十届三中全会、2024年全国财政工作会议将零基预算改革作为一项重要的改革任务。面对财政紧平衡现状,我国不断深化零基预算改革以替代传统的“基数+增长”预算模式,助力解决财政收支矛盾、破解财政支出固化难题、提升财政资金利用效能和提高财政预算透明度,以避免财政资金浪费和集中财力办要紧事、办大事。然而,我国深化零基预算改革的基础较为薄弱,不同程度地面临专业人才短缺、支出项目排序难度大、支出结构固化、编报信息系统建设滞后、编制方法不科学、绩效考核与监督力不足的难题,仍未摆脱基数预算的影响。针对以上问题,本文提出相应政策建议,以期助力构建零基预算管理体系和强化预算绩效管理机制。The third plenary session of the 20th CPC Central Committee and the 2024 National Fiscal Work Conference have identified zero-based budgeting reform as an important reform task.Faced with the current situation of tight fiscal balance,China continues to deepen the zero-based budgeting reform to replace the traditional"based+growth"budgeting model,help solve the contradiction between fiscal revenue and expenditure,solve the problem of fixed fiscal expenditure,improve the efficiency of fiscal fund utilization,and enhance the transparency of fiscal budgeting,in order to avoid the waste of fiscal funds and concentrate financial resources on important and major tasks.However,the foundation for deepening the zero-based budgeting reform in China is relatively weak,facing varying degrees of difficulties such as a shortage of professional talents,prioritization of expenditure projects,solidification of expenditure patterns,lagging construction of reporting information systems,unscientific compilation methods,lack of performance evaluation and supervision,and still unable to shake off the influence of base budgeting.In response to above issues,this paper proposes corresponding policy recommendations to help build zero-based budgeting management system and strengthen budget performance management mechanisms.

关 键 词：零基预算 预算管理 财政紧平衡 

分 类 号：F810.3[经济管理—财政学]