Otten G L
Adm Soc Work. 1977 Winter;1(4):369-78.
It is now fact that there is a commitment to the implementation of Zero-Based Budgeting (ZBB) at the federal level. In all likelihood, the adoption of the zero-based approach will have unique implications for the administration and administrators of social service agencies. The following article explores the impetus behind budgetary reform, with a primary focus on the current appeal of ZBB. The author strongly suggests that there are similarities between the now passé Planning, Programming, and Budgeting System and ZBB that permit inferences about any implementation difficulties that ZBB may experience. It is further suggested that ZBB will present social workers with situations and opportunities that will severely challenge many on their current approaches to social service administration.
现在的事实是，联邦政府层面致力于实施零基预算（ZBB）。很有可能，采用零基方法将对社会服务机构的管理和管理人员产生独特影响。以下文章探讨了预算改革背后的推动力，主要关注零基预算目前的吸引力。作者强烈认为，现已过时的计划、规划与预算系统（PPBS）与零基预算之间存在相似之处，这使得我们能够推断零基预算可能遇到的任何实施困难。文章还指出，零基预算将给社会工作者带来各种情况和机会，这些将严重挑战许多人目前的社会服务管理方法。
