零基预算是一种现代预算制度,始于70年代的美国。它是指在编制预算时,对每一项收支计划,不考虑其是否被执行过及具有何种水平,均以零为起点,重点证明其重要性,并以此为编制基础。近几年,我国已有部分省市对行政事业单位预算采用了零基预算方法,其中尤以海南省的实践成效较为突出。采用零基预算是加强预算管理的一种尝试,也是财政支出管理从 Zero-based budgeting is a modern budgetary system that began in the United States in the 1970s. It refers to the preparation of the budget, for each revenue and expenditure plan, regardless of whether it has been implemented and has what level, starting from zero, focusing on its importance and as a basis for the preparation. In recent years, some provinces and cities in our country have adopted zero-based budgeting methods for the budget of administrative institutions, and the practice in Hainan Province has become more prominent. Using zero-based budgeting is an attempt to strengthen budget management, but also from the financial expenditure management