zbb

During these years , ZBB is adopted in China , some results are achieved and many problems exist as well .

近几年我国也开始试行零基预算，取得了一定成效，但也存在很多不足。

Under the framework of control budgeting , ZBB is mainly applied to budgetary decisions on program expenditures .

在控制预算的框架内，零基预算主要被运用于专项经费的决策。

This article dissertates the budgeting method of ZBB and the problems which China met when carrying out ZBB .

本文首先论述了零基预算编制模式以及它在我国实践当中所面临的问题；

The zero-based budgeting ( ZBB ) is a scientific method of budget as well as the innovation of budgeting system .

零基预算是一种科学的预算编制方法，是预算制度的创新，在理论体系上已经相当完善。

As a kind of efficient budgeting method , zero-based budgeting ( ZBB ) have been widely applied by many west developed countries .

零基预算作为一种有效的财政预算编制模式，在许多西方发达国家得到广泛应用。

And the experience and lessons learnt from reforms on state budgeting , especially extended application of the ZBB method , which started earlier'in 1990s , are studied .

我国的财政预算改革开始于二十世纪九十年代，比军队预算编制改革先行一步，特别是在零基预算方法的推广上，有许多实践的经验和教训。

In the end the article points out that the establishment of a budgeting method system based on the integrating zero-based budgeting with performance budgeting , will be great significant in operating ZBB in our country and exerting the function of control , evaluation and monitoring of financial budget .

最后指出建立以零基预算与绩效预算相结合的预算方法体系，对零基预算在我国的运行以及发挥财政预算的控制、评估、监督作用具有重要意义。