十余省份发文深化零基预算改革，支出侧重哪些领域

Core Viewpoint - The article discusses the increasing implementation of zero-based budgeting reforms by local governments in China to address the rigid fiscal expenditure patterns and improve the efficiency of budget management [1][2][3]. Group 1: Background and Motivation - Local governments are facing significant fiscal revenue and expenditure contradictions due to economic downturns, tax reductions, and a sluggish real estate market, prompting the need for budgetary reforms [2][3]. - The central government has emphasized the importance of zero-based budgeting in recent policy discussions, including its inclusion in the government work report [2][3]. Group 2: Reform Implementation - The Shandong Provincial Government has introduced a comprehensive zero-based budgeting reform plan, aiming to eliminate expenditure baselines and start all budget preparations from zero [4][5]. - Other provinces, such as Anhui, are also advancing their zero-based budgeting initiatives, expanding the scope to include various sectors like education and healthcare [4][5]. Group 3: Prioritization and Management - Local governments are prioritizing basic livelihood protections, debt repayments, and essential operational expenditures in their budgeting processes [5][6]. - Shandong's reform includes a "four lists" management system to categorize and prioritize expenditures based on urgency and importance, enhancing the scientific allocation of resources [6][7]. Group 4: Challenges and Future Directions - The implementation of zero-based budgeting faces challenges, particularly in establishing a comprehensive expenditure standard system [6][7]. - Some provinces are gradually rolling out pilot programs for zero-based budgeting, with plans for broader implementation by 2027 [7].