Zero-based budgeting is an important means to cope with the pressure of fiscal revenue and ex-penditure and deepen the reform of the budget management system.Since the contradiction between fiscal rev-enue and expenditure has become increasingly obvious in recent years,the theoretical research and practice on zero-based budgeting have been deepening.A triple analysis was conducted regarding the mechanism of zero-based budgeting,the progress in local zero-based budgeting reform,and the changes in local budget ex-penditures.The results suggest that the reform of the zero-based budgeting system has been advancing and has played a positive role in adjusting the scale and structure of local budget expenditures,while there is still room for progress.Therefore,measures should be taken to establish a new performance-oriented zero-based budgeting system.These measures include building a zero-based funding arrangement system ensuring the funding for priority areas,improving the zero-based budgeting review system,and promoting the deep integra-tion between zero-based budgeting and performance management.
Zero-Based BudgetingBudget Performance ManagementLocal Budget ExpenditureModern Budgeting System
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