Abstract：China's ongoing zero-based budgeting reform helps address the inefficient allocation and use of fiscal S&T funds,bearing strategic and innovation efficiency improvement.However,its implementation in the S&T sector faces deep-rooted challenges,including path dependence on capital allocation and utilization,and inertial resistance from the traditional base-number budgeting mindset at local and financial authorities;inadequate coordination of cross-department and cross-level coherence and fiscal resource integration;an imperfect S&T budget expenditure standard system;and difficult and flawed performance evaluation systems for S&T activities.Future countermeasures should break administrative barriers to integrate and coordinate the utilization of S&T funds,optimize the expenditure standard system for more scientific budgeting,and strengthen whole-process performance and full life-cycle project management to boost the utilization efficiency of fiscal S&T funds.
张绘, 韩晓明. 科技领域零基预算改革的深层次矛盾与推进路径[J]. 中国科技论坛, 2026(7): 1-9.
Zhang Hui, Han Xiaoming. Deep-Seated Contradictions and Implementation Pathways of Zero-Based Budgeting Reform in the Science and Technology Sector. , 2026(7): 1-9.
2026, 
