山西朔州市财政局：“三个坚持”引领撬动零基预算改革走深走实

Core Viewpoint - The zero-based budgeting reform is crucial for enhancing the efficiency of fund utilization and strengthening resource coordination in Shuozhou City [1][2] Group 1: Zero-Based Budgeting Reform - The Shuozhou City Finance Bureau is implementing the zero-based budgeting reform by starting all expenditures from a zero base, breaking the traditional "base + growth" model [1] - The 2025 budget prioritizes essential expenditures, particularly the "three guarantees" (basic livelihood, education, and healthcare), while significantly reducing non-essential spending [1] Group 2: Performance-Driven Approach - The reform emphasizes performance evaluation, integrating budget monitoring, review, and performance assessment into a complete cycle to ensure funds are allocated effectively [2] - The Finance Bureau aims to enhance the scientific and precise nature of budget preparation, optimizing fiscal resource allocation to support high-quality economic and social development in the city [2]