一、零基预算法的基本原理及特点零基预算法,是“以零为基础的编制计划和预算方法”的简称。它最初由美国德州仪器公司的彼得·派尔1968年提出,被公认为是一种有效地管理间接费的预算方法。零基预算法的基本原理是:对于任何一个预算(计划)期,任何一种费用项目及其开支数,不是从原有的基础出发,即根本不把基期的开支项 First, the basic principles and characteristics of zero-based budgeting method Zero-based budgeting method, is the “zero-based planning and budgeting method” for short. Originally proposed by Peter Paier of Texas Instruments in 1968, it was recognized as a budget method for effectively managing overhead. The basic principle of the zero-based budgeting method is that for any budget (plan) period, any expense item and its expenditure amount are not based on the original basis, that is, the expenditure items in the base period