Wuyuan County Special Fund Zero-based Budget Management Research

"forewarned is Establishment,not buyuzefei ",the saying cautions the world,no matter before anything should be done carefully planned.Modern budget management system is a comprehensive management system from a single function to the current comprehensive management system,zero-based budget(zero)is the current more leading budget management method,in the government budget,especially the budget reform of the budget plays a very important function.However,the budget method has not been widely used in some areas in China,especially in some project areas where the comprehensive benefit plays a prominent role in the local economic and social development,because the financial department can not objectively predict the potential benefits of the project fund in the early period of the project,and only make a simple cost-benefit analysis on the new project,so there is no reasonable allocation in the special fund arrangement.But the zero budget method which pays more attention to the importance degree of financial budget funds can make up for these shortcomings,so as to improve the overall balance and scientificity of the use efficiency of the special funds and the budget of the budget.At first,this paper expounds the relevant theory of zero-based budget,probes into all the process of domestic zero-based budget reform,and expounds the deficiencies comprehensively.Then Wuyuan county special fund budget formulation as the main research object,carrying out case study,the current situation in Wuyuan county,the preparation steps and the problems in preparation,the formation of the study of the factors.The most innovative point of this paper is that the operation management of the county level government as the object,the county zero-based budget of the " bottom-up" feedback inspection research,the final results can effectively improve the " from top to bottom" government budget innovation.Finally,the paper appraises the application of zero-based budget in the special capital budget,and puts forward corresponding solutions from the perspective of zero budget,aiming to provide some reference for the optimization and perfection of the budget of local special funds.