“零基预算”法是美国工商管理学学者彼得·A·皮埃尔在七十年代初首先提出的,他在美国得克萨斯州仪器公司推行此法编制预算获得了成功,引起了美国经济学界和一些高层决策人士的重视。以后,有关论述零基预算法的文章和著作不断出现,对零基预算的概念,方法等进行了进一步的阐述和研究。零基预算法开始为一些公司、企业和部门在编制单位预算时所 The “zero-base budget” law was first proposed by American business administration scholar Peter A. Pierre in the early 1970s. His success in implementing the law-making budget by the Texas Instruments Company in the United States led to the success of the U.S. economy The academic community and some high-level decision-makers attention. Since then, articles and writings on zero-based budgeting have appeared constantly, and the concepts and methods of zero-based budgeting have been further elaborated and studied. The zero-based budgeting approach started when some companies, businesses and departments were preparing their budgets