Research on the method of performance budgeting for public institutions: based on the integration of zero-based budgeting and rolling budgeting
事业单位绩效预算编制方法研究：基于零基预算与滚动预算的融合

摘要

随着公共财政体制改革的深化，事业单位面临着提高资金使用效率、优化资源配置的迫切需求。传统的预算编制方法已难以满足当前的管理要求，而零基预算与滚动预算作为两种先进的预算编制工具，在提升预算管理的科学性和实效性方面展现出显著优势。本文分别阐述了零基预算与滚动预算的基本原理和优势，进而探讨了两者融合的具体路径，旨在为事业单位绩效预算编制提供新的思路和方法。本文探讨了零基预算与滚动预算的基本原理与优势，及基于零基预算与滚动预算融合的事业单位绩效预算编制方法。分析在零基预算框架下如何科学设定与评估绩效目标，确保预算起点清晰、目标导向明确。阐述在滚动预算的动态调整机制中，如何根据绩效目标的实际达成情况与外部环境变化，灵活调整预算分配，保持预算的时效性和适应性。强调绩效导向在预算编制与执行监控中的核心作用，确保预算资源的有效配置和高效利用。提出了建立绩效预算管理的持续改进机制，旨在通过定期评估、反馈与调整，不断优化预算流程。

Abstract

With the deepening of the reform of the public finance system, public institutions are facing an urgent need to improve the efficiency of fund utilization and optimize resource allocation. Traditional budgeting methods are no longer sufficient to meet current management requirements, while zero based budgeting and rolling budgeting, as two advanced budgeting tools, have shown significant advantages in improving the scientific and effective management of budgets. This article elaborates on the basic principles and advantages of zero based budgeting and rolling budgeting, and further explores the specific path of their integration, aiming to provide new ideas and methods for performance budgeting in public institutions. This article explores the basic principles and advantages of zero based budgeting and rolling budgeting, as well as the performance budgeting method for public institutions based on the integration of zero based budgeting and rolling budgeting. Analyze how to scientifically set and evaluate performance goals under the zero based budget framework, ensuring a clear budget starting point and clear goal orientation. Elaborate on how to flexibly adjust budget allocation and maintain budget timeliness and adaptability in the dynamic adjustment mechanism of rolling budget based on the actual achievement of performance goals and external environmental changes. Emphasize the core role of performance orientation in budget preparation and execution monitoring, ensuring effective allocation and efficient utilization of budget resources. A continuous improvement mechanism for performance budget management has been proposed, aiming to continuously optimize the budget process through regular evaluation, feedback, and adjustment.