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军队于2001年进行了全面的军队预算编制方法的改革,即主要以零基预算编制方法取代基数预算编制方法。经过几年的实践探索,取得了明显的成效,为进一步推进和深化改革积累了经验,但是在实际运行中也存在许多问题。本文对在推行零基预算过程中遇到的问题及其原因进行了分析,同时也提出了完善军队零基预算编制方法相应的对策。
In 2001, the army conducted a comprehensive military budgeting reform that replaced the base-based budgeting methodology mainly with zero-based budgeting. After several years of practical exploration and achieved remarkable results, it has accumulated experience for further promoting and deepening the reform. However, there are still many problems in actual operation. This article analyzes the problems encountered in the process of implementing zero-based budgeting and the reasons for the problems. At the same time, it also proposes the corresponding countermeasures to improve the method of budgeting zero-based budgeting.