文章对零基预算方法理论含义作了比较全面的阐述,提出了军队预算编制应用零基预算方法的基本步骤,指出在具体应用过程中需要重点解决立项的科学性、项目论证的有效性和可靠性、经费需求测算的准确性,对零基预算方法的作用要有科学的认识。 The article makes a comprehensive exposition on the theoretical meanings of zero-based budgeting method, and puts forward the basic steps of applying zero-based budgeting method in military budgeting. It points out that in the specific application process, it is necessary to focus on the scientificness of the proposed item, the validity and reliability of the project justification The accuracy of the estimates of expenditures and expenditures requires a scientific understanding of the role of zero-based budgeting methods.