In the ten years recently the budget reform of our government mainly concentrates on the technical level such as zero-base budget reform government procurement reform and the treasury centralized payment reform .

近十年来，我国预算改革主要集中在技术层面，例如 零 基 预算改革、政府采购改革、国库集中支付改革等等。

The oil field oil gas in Xinjiang operates the innovation of the budget method of the cost analyses the zero-base budget law on the foundation in namely the reason this focal point and innovation of this text order too at the same time ;

新疆油田油气操作成本预算方法的革新，即动因分析基础上的 零 基 预算法，这同时也是本文的重点和创新点；

The development of budget management experiences several stages such as tradition budget performance budget planning programming budget zero-base budget and comprehensive budget . The conceptual of master budgeting management has also experienced budget budget management master budgeting management such evolution process .

预算管理的发展经历了传统预算、绩效预算、设计计划预算、 零 基 预算、全面预算等几个阶段，全面预算管理概念的提出也经历了预算，预算管理，全面预算管理这样的演变过程。

We should make the university work plan ahead of time including the subsection budget determine reasonable scientific fixed budget quantity actively carry out the zero-base budget and establish a new system of university financial budget management gradually to meet the needs of university development .

应提前编制高校工作计划，细化预算 编制，制定科学合理的预算定额，积极推行 零 基 预算，并逐步建立高校财务预算管理的新体系，更好地适应高校发展的要求。

Taking HEC as an example this paper points out cost management system on the basis of zero-base budget standard and working operation cost standard of total orientation and process for enterprises whose design and manufacture are made to order . Systematic implementation plan is also given .

以哈尔滨电机厂为典型案例，提出了订单设计制造类型企业的基于 双 基准 成本控制方法的成本管理体系，并给出其系统实施工作方案。