Zero-based budgeting in china
Experiences of Hubei province
Bibliographic Data
| ID | 20201436 |
|---|---|
| Authors | Jun Ma (0000-0003-3412-7766, Sun Yat-sen University, corresponding author) |
| Year | 2006 |
| Volume | 18 |
| Issue | 4 |
| Pages | 480-515 |
| Publication date | 2006-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-18-04-2006-b006 |
| OpenAlex | W2336726118 |
| Language | EN |
| References cited | 6 |
Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted since the recent budgeting reform although it has experienced numerous failures in many countries. This study examines ZBB as practiced in Hubei province in China. In Hubei, although the reformers are intended to create ZBB as a general budgeting framework, eventually, it was a Chinese style Target-Based Budgeting (TBB) rather than ZBB that has been put into place. Interestingly, ZBB has not disappeared but is deliberately applied to budgetary decisions of one type of expenditures under the Chinese style TBB. However, even in the field where ZBB is practiced, its achievements are at best moderate. The Chinese experiment of ZBB presents something new not only for the theory of ZBB but also for the budgeting literature
Business · China · Political science · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Public Administration
| Highly cited | No |
|---|