摘要
零基预算是对现有财政支出格局的深度调整,是进一步优化财政资源配置、提高财政资金使用效益的关键之举。本文梳理了自2014年以来国内实施零基预算改革的地方实践,归纳出新一轮零基预算改革呈现出地方对改革的认识不统一、改革措施不尽相同,改革所涉资金范围以及对编报项目预算的要求不同,改革的具体措施存在差异但又有共通之处等特点,且实践中推进改革面临突破利益固化藩篱具有挑战性,编报与审核工作量大、专业性强以及对不同的支出项目进行优先级排序难度高等困难,在总结广西、重庆、广州、江苏、浙江等地区亮点经验的基础上,提出了地方深化零基预算改革的思路与举措。
Zero-base Budgeting is a deep adjustment of the current pattern of fiscal expenditure,and a key move to further optimize the allocation of fiscal resources and improve the efficiency of the use of fiscal funds.This paper reviews the local practice of zero-base budgeting reform in China since 2014,and concludes that the new round of zero-base budgeting reform presents the characteristics of different local understandings of reform,different reform measures,different scope of funds involved in reform and different requirements for project budget preparation and submission,and different specific measures of reform but have common points.In practice,it is challenging to break through the barriers of solidifying interests to promote reform,and it is difficult to prioritize different expenditure projects due to the heavy workload of compilation and review,strong professionalism,and high difficulty.On the basis of learning and summarizing the outstanding experiences of Guangxi,Chongqing,Guangzhou,Jiangsu,Zhejiang and other regions,the ideas and measures for deepening local zero-base budgeting reform are put forward.
作者
肖鹏
刘亚卫
Xiao Peng;Liu Yawei
出处
《经济研究参考》
2025年第1期25-37,共13页
Review of Economic Research
基金
教育部首批哲学社会科学创新团队“财政基础理论与财税改革研究创新团队”支持。
关键词
零基预算
地方实践
经验
启示
zero-base budgeting
local practice
experience
enlightenment
