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试论零基预算法石金明预算是经国家法定程序批准的政府及其他行政事业单位在一定期间的财政收支计划，它是国家的财政工具。一定的预算形式是一定时期财政政策的产物。在我国社会主义市场经济体制下，预算会计必须由＂预算执行为中心＂转移到＂以预算资金的使用效益为中心...
On zero-based budgeting The budget of Shijin Ming is a fiscal revenue and expenditure plan approved by the state legal process for a certain period of time by the government and other administrative institutions. It is the country’s financial instrument. A certain form of budget is a product of fiscal policy in a certain period of time. Under the socialist market economic system in our country, budget accounting must be shifted from “budget execution center” to "use efficiency of budget funds as the center.