【省财政厅】以“四重改革”提升预算绩效管理水平

Core Viewpoint - Since 2025, the Shaanxi Provincial Finance Department aims to enhance budget performance management through scientific management and efficiency improvement, focusing on four key reforms: re-recognition of business, rebuilding mechanisms, reconstructing processes, and reshaping standards [1] Group 1: Performance Management Reforms - The Shaanxi Provincial Finance Department is integrating performance management with business operations by aligning central government decisions with local development goals, establishing a path where "projects follow goals, funds follow projects, performance follows funds, and budgets are determined by performance" [1] - A comprehensive work mechanism is being constructed, ensuring that "overall norms exist, departments are motivated, cities and counties have capabilities, and all parties collaborate," with three performance management systems issued and ten funding management methods revised in the past year [2] Group 2: Process Reconstruction - The management processes are being restructured at various stages: pre-budget preparation includes performance evaluation and goal setting to prevent inefficient spending; during budget execution, key performance targets and budget execution are monitored; and post-evaluation involves standardizing fiscal assessments and implementing cost-benefit analysis tools [2] - In pilot projects, cost reductions of 112 million yuan were achieved, and budget allocations for 2025 and 2026 were reduced by 6 million yuan and 12.3 million yuan, respectively, based on evaluation results [2] Group 3: Standardization and Capacity Building - Shaanxi has initiated the development of local standards for budget performance management, creating a core performance standard system across 77 departments that includes overall spending and budget projects [2] - The establishment of a common evaluation index system for project spending, fiscal policies, overall departmental spending, and lower-level government fiscal operations aims to enhance the reliability of evaluations [2]