深化零基预算改革：让资金更好花在紧要处

Core Viewpoint - The "14th Five-Year Plan" emphasizes the need to deepen zero-based budgeting reform to enhance the efficiency of fiscal fund utilization, ensuring that financial resources are allocated effectively to critical areas [1] Group 1: Definition and Importance of Zero-Based Budgeting - Zero-based budgeting is a method that starts from "zero" in budget preparation, focusing on actual needs and financial conditions rather than previous budget levels [2] - Traditional budgeting often leads to issues such as fragmented funding and low efficiency in fund usage, which zero-based budgeting aims to address by breaking the fixed expenditure patterns [2] Group 2: Implementation and Progress - The reform is a significant part of fiscal and tax system reform, with the 20th Central Committee already making plans for its implementation [3] - Various regions, including Anhui and Sichuan, have actively explored and made progress in zero-based budgeting, addressing challenges like rigid expenditure and funding competition [3] - Jiangsu is set to issue a deepened zero-based budgeting reform plan in 2024, focusing on a performance-oriented budget allocation mechanism [3] Group 3: Future Expectations - The zero-based budgeting reform is expected to deepen over the next five years, enhancing fund efficiency, resource coordination, and support capabilities, ultimately benefiting national and public welfare [3]