“零基预算”是以零为基础的编制计划和预算的简称,其基本原理是:在编制支出预算时对所有的预算支出均以零为基底,不考虑以往支出情况,从根本上研究、分析此项预算有无支出的必要和支出数额的大小。这种预算不以“历史”为基础,一切从零开始。现在,“零基预算”方法已被西方国家公认为管理直接费用的一种有效方法。 The “zero-based budget” is an abbreviation for zero-based preparation of plans and budgets. The basic principle is: When preparing an expenditure budget, all budgetary expenditures are based on zero and fundamentally studied, regardless of past expenditures. It is necessary to analyze whether this budget has expenditure and the amount of expenditure. This budget is not based on “history,” and everything starts from scratch. Nowadays, the “zero-based budget” method has been recognized by Western countries as an effective method of managing direct costs.