求翻译：仅从字面上理解：零基预算即以零为基础编制预算的方法，或者说零基预算是彻底摒弃现有的既成事实，一切从零开始，对所有业务都重新开始进行详尽的审查、分析、考核，从而据以编制预算的方法。应该注意的是，简单地将零基预算理解为就是一切从零开始是不恰当的。零基预算的深层含义是：建立在对预算年度中意欲实施的所有事项进行严格审核、评估基础上编制预算的方法。是什么意思？

Only from the literal understanding of: zero-based budgeting is zero-based budgeting approach, or completely abandon the zero-based budgeting is the current de facto, all from scratch, start all businesses a detailed review, analysis , assessment, and thus, according to the preparation of budgets. I