十余省份从零开始编预算，打破财政支出固化格局

Core Viewpoint - Local governments in China are intensifying zero-based budgeting reforms to address fiscal imbalances and improve the efficiency of budget management [2][3][4] Group 1: Background and Context - The Chinese government’s annual budget expenditure exceeds 50 trillion yuan, with a significant portion managed by local governments [2] - The current budgeting method, based on incremental budgeting, leads to rigid fiscal spending and inefficient resource allocation [2][5] - Economic downturns, tax reductions, and a sluggish real estate market have exacerbated fiscal challenges for local governments [3][4] Group 2: Reform Initiatives - Shandong Province has introduced a comprehensive zero-based budgeting reform plan with 16 key tasks aimed at breaking the rigid fiscal spending pattern over three to five years [2][6] - Other provinces, including Jiangsu, Zhejiang, and Anhui, have also released similar reform documents, indicating a widespread commitment to zero-based budgeting [2][4] Group 3: Key Features of the Reforms - The reforms involve eliminating expenditure baselines, allowing all budget items to be prepared from a zero base [6][7] - Anhui's zero-based budgeting 2.0 version expands the reform scope to include public services and extends it to various budget types [6] - Prioritization of spending focuses on basic livelihood protection, debt repayment, and essential government operations [7] Group 4: Implementation Challenges - The reform aims to adjust departmental interests and break the previous rigid spending patterns, enhancing the efficiency of fund utilization [8] - A significant challenge is the lack of established expenditure standards, prompting various regions to develop comprehensive spending standard systems [8][9] - The zero-based budgeting approach is expected to be implemented gradually, with pilot programs starting in 2025-2026 and full implementation by 2027 [10]