深化零基预算改革 财政资金用在刀刃上

Core Viewpoint - The "deepening zero-based budgeting reform" has been included in the government work report for the first time in 2025, aiming to enhance fiscal macro-control capabilities and sustainability, guide resource optimization, and promote high-quality development [1][2]. Group 1: Reform Objectives - The reform aims to effectively reduce general expenditures and shift the focus of funding from "whether it exists" to "how good it is," thereby enhancing fiscal macro-control capabilities and sustainability [1]. - It is expected to guide resource optimization, directing funds towards technology innovation and green development, which are crucial for high-quality economic growth [1][3]. Group 2: Implementation Strategies - Zero-based budgeting can break the dependency on historical baselines, strengthen strategic coordination, and establish hard performance constraints to support the construction of "two new" and "two heavy" initiatives [2]. - Central and local governments are collaborating to advance the reform, with the Ministry of Finance and the Ministry of Science and Technology introducing zero-based budgeting concepts into budget management [2]. Group 3: Challenges and Recommendations - The implementation of zero-based budgeting faces challenges such as the lack of unified budget frameworks, the need for improved performance evaluation systems, and the necessity for enhanced inter-departmental coordination [3][4]. - Recommendations include establishing a nationwide, dynamically adjusted project reserve system to prioritize funding for urgent and important areas, and developing a unified framework and performance evaluation system at the national level [4].