规划建议新看点|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 of Zero-Based Budgeting - Zero-based budgeting is a method that starts from "zero" in budget preparation, disregarding previous budget baselines and focusing on actual needs and financial conditions. Each expenditure is reviewed individually based on urgency [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]. Importance of Reform - The reform aims to break the conventional mindset of basing budgets on previous figures and to enhance the overall efficiency of fiscal resources and budget management [2]. - The need for this reform is underscored by the complex changes in the development environment and the demand for high-quality growth, which requires robust fiscal support [2]. Implementation and Progress - The 20th Central Committee has made plans for zero-based budgeting reform, with various pilot programs initiated by 16 central departments to optimize project evaluation and break the pattern of fixed expenditures [3]. - Regions like Anhui and Sichuan are innovating budget management practices, while Jiangsu is set to implement a comprehensive zero-based budgeting reform plan in 2024, focusing on performance-based budget allocation [3]. - The exchange of reform experiences among different regions is encouraged to enhance consensus on improving fiscal efficiency and ensure the smooth progress of the reform [3]. Future Expectations - The zero-based budgeting reform is anticipated to deepen over the next five years, leading to improved fund efficiency, better resource coordination, and enhanced support capabilities, ultimately benefiting national and public welfare [3].