Drawing on the internationally adopted budgeting method , the pla reformed its budgeting form , method and content extensively , with emphasis placed on implementation of the zero - base budget method , so as to give full play to the budget ' s macro - control role and gradually establish a new budgeting pattern featuring the concentration of financial power and resources , scientific distribution of military expenditures , concrete and transparent itemization , and tight supervision and control 借鉴国际上通行的预算方法,全面改革军队预算编制形式、方法和内容,重点推行零基预算等方法,以充分发挥预算的宏观调控作用,逐步建立起财权财力集中、军费分配科学、项目具体透明、监督制约严密的预算新模式。
This thesis adopts empirical research methods , with changjiang communication navigation bureau as a study object , under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication , researching the method of investigating the budget ration standards of over - water commonweal communication institutions . the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget 本文采用实证研究的方法,以长江通信导航局为研究对象,在公共财政理论的指导下,运用零基预算和作业成本法的基本思想,研究了水上公益通信单位预算定额标准的测定方法,通过追溯“必要费用成因链”来测定各项费用定额标准和根据非公益性通信与公益性通信实际发生时间来分摊共同费用的思想,研究的成果对水上公益通信单位编制预算具有重要的理论和实践意义。
The modern budget system is the foundation of the public financial system , to establish a modern public financial system we must reform the old budget system . the basic orientation of reform is to make department budget applying zero - base budget idea under the guidance of the public financial theory 公共财政是建立在现代预算制度的基础上的,要建立现代公共财政制度就必须对预算制度进行改革,改革的基本方向是在公共财政理论的指导下,运用零基预算的思想编制部门预算。
The perfect system of budget ration standards and the way to make them are the indispensability precondition in the process of making department budget applying zero - base budget idea . thus , it is imperative under the situation to make research of the budget ration standards and the way to make them of the traffic departments 在运用零基预算的思想编制整个部门预算的过程中,良好的预算定额标准体系及其测定方法是不可缺少的条件,因而对交通事业单位各项费用的预算定额标准及测定方法进行研究是势在必行。