The application of zero base budget in institutions of higher learning 在高校預(yù)算編制中的應(yīng)用
Zbb zero based budgeting 零基預(yù)算
Zero based budgeting 零基預(yù)算
What ' s more , zero based budget , department budget and complex budget should be practiced in times to come 預(yù)算編制上要推行零基預(yù)算、部門(mén)預(yù)算、復(fù)式預(yù)算。
For the department , the income budget is united budget , the expenditure budget is divided into basic expenditure budget and project expenditure budget . and we use zero base budget to estimate the count of expenditure . as that finished , i design the chart of local department budget 部門(mén)支出預(yù)算的編制首先要進(jìn)行科學(xué)地分類,將部門(mén)支出預(yù)算分為基本支出預(yù)算與項(xiàng)目支出預(yù)算;支出預(yù)算編制的基本方法是零基預(yù)算法,包括對(duì)基本支出實(shí)行定員定額管理,對(duì)項(xiàng)目支出實(shí)行項(xiàng)目庫(kù)管理。
Part three , general thoughts for further reform and some matching measures . in allusion to the problems exiting in the budget - making process , this part brings forward several measures : reforming the classifying system of income and expenses , setting up multiple budget , carrying out zero base budget and performance budget , 該部分針對(duì)當(dāng)前我國(guó)預(yù)算編制過(guò)程中存在的問(wèn)題,提出了我國(guó)部門(mén)預(yù)算編制改革的進(jìn)一步框架思路,包括以下改革措施:改革收支分類體系,建立綜合財(cái)政預(yù)算,改革預(yù)算編制程序、延長(zhǎng)預(yù)算編制時(shí)間,實(shí)行零基預(yù)算和績(jī)效預(yù)算,改革政府及財(cái)政部門(mén)機(jī)構(gòu)等。