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零基预算
释义
零基预算
Encyclopedia
管理学
预算编制
释
zero-based budgetbudget
零基预算
一种公共预算模式。起源于美国,起初作为计划—项目预算的一部分,称为零基检验。
法学
〔基本概念〕
释
zero-base budgeting
零基预算
一种编制预算的制度。在新的预算年度,公共部门一个机构或一项政策的预算支出数额,不以上一预算年度的实际支出数额为基础,而是根据这一机构或政策在新的预算年度的实际工作需要来核拨。
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