Core Viewpoint - The Gansu Cheng County Finance Bureau is implementing a pilot project for cost budget performance analysis in 2025, aiming to enhance the efficiency of fiscal fund utilization through a comprehensive cost budget performance management system [1] Group 1: Institutional Framework - The Finance Bureau has developed a series of institutional documents to clarify the overall goals of cost budget performance management, focusing on improving the efficiency of fiscal fund usage and optimizing resource allocation [2] - Detailed regulations have been established for various stages, including cost feasibility assessments during project initiation, precise cost accounting during budget preparation, dynamic monitoring during execution, and standards for supervision and evaluation [2] - Responsibilities have been clearly defined among departments to ensure accountability, creating a closed-loop management system for cost budget performance management [2] Group 2: Training and Awareness - The Finance Bureau is conducting diverse training activities to enhance understanding and skills related to cost budget performance management among various departments [3] - Experts are invited to provide in-depth interpretations and practical guidance on the policies, covering theoretical knowledge, case studies, and simulation exercises [3] - Publicity efforts are being made through various channels to highlight the significance and achievements of cost budget performance management, fostering a supportive environment for reform [3] Group 3: Project Selection - The project selection process follows several scientific principles, prioritizing projects with high social concern and ensuring alignment with public needs [4] - Selected projects must have quantifiable expenditures for accurate cost accounting and performance measurement, focusing on those with potential for cost reduction and efficiency improvement [4] - Three representative projects have been chosen from key areas such as administrative operations, urban management, and social welfare for the pilot [4] Group 4: Analytical Methods - The pilot analysis employs various suitable methods, including activity-based costing, minimum cost method, and comparative analysis, tailored to the characteristics of different projects [5] - For complex projects, activity-based costing is used to trace cost drivers and refine cost accounting [5] - The minimum cost method is applied to projects aimed at achieving specific functions while exploring the most cost-effective solutions [5] Group 5: Results Application - Cost budget performance evaluation results will inform budget arrangements and adjustments, with excellent projects receiving priority support and rewards [6] - Projects with unsatisfactory performance will undergo in-depth analysis to identify issues, leading to budget reductions or suspensions and mandated corrective actions [6] - The initiative aims to enhance fiscal fund utilization efficiency and rational allocation of resources, contributing positively to key project development, improving public welfare, and promoting high-quality economic and social development [6]
甘肃成县：深化成本预算绩效管理 提升财政资金效能
Zhong Guo Fa Zhan Wang·2025-06-23 08:47