1.把“目标、有效性、效率”作为编制零基预算的指导原则,以效率为出发点。一切从地区实际出发,对零基预算的编制可以有所革新和创造。 2.合理界定财政支出范围。按照建立公共财政的要求,对现行的预算支出项目逐项进行必要性和经济性论证,明确财政支出应退出的项目和退出的办法。 3.推行彻底的零基预算法,提高预算编制 1. Use “Goals, Effectiveness, Efficiency” as guidelines for the preparation of zero-based budgeting and efficiency as a starting point. All from the reality of the region, the preparation of zero-based budgeting can be innovative and create. 2. Reasonable definition of the scope of financial expenditure. In accordance with the requirements of establishing public finance, the necessity and economic justification of the current budget expenditure items should be itemized one by one so as to make clear the items that should be withdrawn from the fiscal expenditures and the ways of withdrawing from them. 3. The implementation of a complete zero-based budgeting method to improve the budgeting