【摘要】 党的二十届四中全会强调要深化零基预算改革和加强财政资源统筹，这对提升财政治理效能提出了更高要求。在财政紧平衡常态化背景下，传统预算模式因委托代理关系中的信息不对称，陷入基数依赖与博弈困境。文章基于财政科学管理视角，运用不完全契约理论，阐释了成本预算绩效管理赋能零基预算改革的内在逻辑。研究认为，成本预算绩效管理不仅是核算工具，更是能通过作业动因拆解与标准成本核定构建的信号显示机制，显著降低预算核定的交易成本，消除信息租金。基于此，文章构建了“功能—作业—标准”三维定价模型，并提出通过完善动态支出标准体系、强化事前“双重阻断”机制及构建激励相容制度，推动零基预算改革实现从“经验决策”向“科学定价”的范式重构。更多还原

【Abstract】 The Fourth Plenary Session of the 20 th Central Committee of the Communist Party of China emphasized the need to deepen fiscal and tax system reforms and strengthen the overall coordination of fiscal resources, placing higher demands on the efficacy of fiscal governance. Against the backdrop of a normalized tight fiscal balance, traditional budgeting models are trapped in "base dependency" and "gaming dilemmas" due to information asymmetry in principal-agent relationships. Based on the perspective of scientific fiscal management and applying incomplete contract theory, this paper elucidates the intrinsic logic of cost-performance budget management empowering zero-based budgeting(ZBB) reform. The study argues that cost-performance analysis serves not only as an accounting tool but also as a signal display mechanism constructed through the decomposition of activity drivers and verification of standard costs, which significantly reduces transaction costs and eliminates information rents. Accordingly, the paper constructs a three-dimensional pricing model of "function-activity-standard" and proposes pathways such as perfecting dynamic expenditure standard systems,strengthening the "double blocking" mechanism, and establishing incentive-compatible institutions, to promote the paradigm reconstruction of ZBB from "empirical decision-making" to "scientific pricing".更多还原