行政事业单位预算编制和管理是预算管理的重要环节。我国传统的以基数定预算的方法虽然操作简便,但难以适应变化的形势,造成支出能上不能下,强化了支出的刚性,也使预算执行缺乏合理的根据,无法保证其严肃性,已日益显露出其弊端。鉴于这些问题的存在,人们开始研究国外的作法,提出零基预算的改革设想。所谓零基预算,是针对以上年支出基数决定年 Budgeting and management of administrative institutions is an important part of budget management. Although the traditional method of base-setting budgeting is simple and easy to operate, it is difficult to adapt to the changing situation, thus making it impossible for expenditure to go up and strengthen the rigidity of expenditure. It also lacks a reasonable basis for budget implementation and can not guarantee its seriousness. Reveal its drawbacks. In the light of these problems, people began to study foreign practices and put forward the tentative plan for the reform of zero-based budgeting. The so-called zero-based budgeting is based on the above annual expenditure base decision year