规划建议新看点丨深化零基预算改革：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][2]. Summary by Sections 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. This approach allows for a detailed review of expenditures based on urgency and importance [2]. - Traditional budgeting often leads to issues such as fragmented funding and inefficient use of resources, as it typically adjusts based on prior year expenditures [2]. Implementation and Progress - The reform is part of a broader fiscal and tax system reform, with significant deployments made during the 20th National Congress. Various central and local governments have begun pilot programs to explore and implement zero-based budgeting [3]. - Key initiatives include project assessment and optimization by 16 central departments, innovative budget management in Anhui, and the establishment of annual expenditure priority lists in Sichuan [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].