The application of zero base budget in institutions of higher learning 在高校预算编制中的应用
Zbb zero based budgeting 零基预算
Zero based budgeting 零基预算
What ' s more , zero based budget , department budget and complex budget should be practiced in times to come 预算编制上要推行零基预算、部门预算、复式预算。
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 部门支出预算的编制首先要进行科学地分类,将部门支出预算分为基本支出预算与项目支出预算;支出预算编制的基本方法是零基预算法,包括对基本支出实行定员定额管理,对项目支出实行项目库管理。
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 , 该部分针对当前我国预算编制过程中存在的问题,提出了我国部门预算编制改革的进一步框架思路,包括以下改革措施:改革收支分类体系,建立综合财政预算,改革预算编制程序、延长预算编制时间,实行零基预算和绩效预算,改革政府及财政部门机构等。