深化零基预算改革与协同式预算管理创新研究  

Research on Deepening Zero-Based Budgeting Reform and Collaborative Budget Management Innovation

作　　者：崔惠玉[1] 徐思维 楚文月 Cui Huiyu;Xu Siwei;Chu Wenyue

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政研究》2025年第1期26-38,共13页Public Finance Research

基　　金：国家社科基金重大项目“数字化赋能地方财政韧性的机制、路径与政策研究”(24&ZD097)。

摘　　要：党的二十届三中全会将深化零基预算改革纳入中国式现代化战略部署,着力突破传统预算编制的路径依赖,加强财政资源配置的统筹能力。为此,本文立足于零基预算核心要义,深入剖析其与绩效预算、中期预算及增量预算的内在协同逻辑。通过系统梳理国外零基预算改革实践经验,结合国内改革进程中暴露出的具体问题,创新性地提出以绩效目标为牵引、跨年度动态平衡为基础、分类分级审查机制为保障的协同式预算管理框架,旨在探索具有中国特色的零基预算改革路径,为推进现代预算治理体系建构提供理论范式与方法论支撑。The Third Plenary Session of the 20th Central Committee of the Communist Party of China incorporated the deepening of zero-based budgeting(ZBB) reform into the Chinese-style modernization strategy,aiming to break through the path dependence of traditional budget formulation and enhance the integrated allocation capacity of fscal resources. Grounded in the core principles of ZBB, this paper conducts an in-depth analysis of its inherent synergistic logic with performance budgeting, medium-term budgeting, and incremental budgeting. By systematically reviewing international practical experiences in ZBB reform and addressing specifc challenges observed in China's reform process, this paper innovatively proposes a collaborative budget management framework. This framework is driven by performance objectives, anchored in cross-year dynamic equilibrium, and safeguarded by a classified and tiered review mechanism. By systematically reviewing international practical experiences in ZBB reforms and integrating concrete problems revealed in domestic reform processes, this paper innovatively proposes a collaborative budget management framework featuring performance objective orientation, cross-year dynamic equilibrium foundation, and classifed hierarchical review mechanisms.The research aims to explore a ZBB reform path with Chinese characteristics, providing theoretical paradigms and methodological support for advancing the construction of a modern budget governance system.

关 键 词：零基预算 协同式预算管理 财政资源统筹 

分 类 号：F812.3[经济管理—财政学]