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一、零基预算法的基本原理零基预算法,就是在编制预算时,一切从“零”开始,即对原有的各项开支重新审查,而不仅仅是修改上年预算或检验新增部分,然后测定提供不同层次服务所需的资金,制定备选方案,使决策者在系统地评估不同方案的效果及所需资金的基础上,作出决策的预算编制方法。其基本步骤有三:1.确实“决策单位”。决策单位是管理部门计划、分析、评价的一项或一组活动。决策单位可以是一个部门、机构,也可以是部门、机构内部的某项具体任务。决策单位的规模取决于组织机构的大小、活动范围和会计数据的可得性等因素。决策单位既不能过小,那将会使所做的分析和文书工作与可能收到的收益不相称;但也不能过大,选择包含多种活
First, the basic principle of zero-based budgeting The zero-based budgeting method, that is, in the preparation of the budget, everything from “zero ”, that is, to re-examine the original expenses, not just to amend the previous year’s budget or test The new section will be followed by measuring the funding needed to provide services at different levels and developing options to enable policymakers to make a decision-making approach to budgeting on the basis of systematically assessing the effectiveness and funding requirements of different programs. The basic steps are three: 1. Indeed “decision-making unit ”. The decision-making unit is one or a group of activities planned, analyzed and evaluated by the management department. Decision-making unit can be a department, organization, it can be a department, an internal specific task. The size of a decision-making unit depends on factors such as the size of the organization, the scope of activities, and the availability of accounting data. The decision-making unit can neither be too small, it will make the analysis and clerical work do not match the benefits that may be received; but not too large, choose to include a variety of activities