Traditional Culture Encyclopedia - Traditional culture - What are the basic modes of public budget management?
What are the basic modes of public budget management?
Around some specific targets of budget expenditure, the budget funds of specific targets are listed in turn by the method of itemized arrangement, and allocated by the appropriation organ.
2. Plan-Plan-Budget Model
Determine the objectives of budget items, arrange a plan to achieve the budget objectives, and then budget according to the budget plan, not according to the expenditure items.
3. Management by objectives budget model
Pay attention to the efficiency of budget project implementation, not the choice between main project and alternative project.
4. Zero-based budget model
We don't consider the previous budget revenue and expenditure, but arrange budget items according to actual needs.
5. Performance budget model
Performance-oriented or result-oriented budget management model. (It is the main budget management mode in western countries)
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