所谓零基预算即是指以零为基数编制的计划和预算。它最初由美国得州仪器公司的彼得·派尔在20世纪60年代提出，之后被部分发达国的企业所采用，并取得了良好的效果，是当代一些工业发达国家公认的一种有效的管理方法。那么，零基预算法究竟是怎样的一种预算方法呢？本文拟就此 The so-called zero-based budget refers to the zero-based planning and budget. It was originally proposed by Peter Peel of Texas Instruments in the United States in the 1960s. It was then adopted by companies in some developed countries and achieved good results. It is an effective management recognized by some industrialized countries in the modern era. method. So, what kind of budget method is zero-based budget method? This article proposes this