十余省份从零开始编预算，打破财政支出固化格局

Core Viewpoint - Local governments in China are intensifying zero-based budgeting reforms to address the growing fiscal imbalance and improve the efficiency of public fund utilization [2][4]. Group 1: Background and Rationale - The current budgeting system in China primarily uses incremental budgeting, which leads to a rigid fiscal structure and inefficient resource allocation [4][5]. - Economic downturns, tax reductions, and a sluggish real estate market have exacerbated fiscal challenges for local governments, prompting the need for reform [4][5]. - The central government has officially endorsed zero-based budgeting reforms, highlighting its importance in the 2023 government work report [4][5]. Group 2: Key Features of Zero-Based Budgeting Reforms - The Shandong Provincial Government has proposed a comprehensive zero-based budgeting reform plan, aiming to eliminate expenditure baselines and start all budget items from zero [6][9]. - Other provinces, such as Anhui, are expanding the scope of zero-based budgeting to include public services and social welfare sectors, marking a significant upgrade to previous reforms [7][9]. - The prioritization of expenditures focuses on ensuring basic livelihood, salary payments, and operational costs, referred to as the "three guarantees" [9][10]. Group 3: Implementation Challenges and Strategies - A major challenge in implementing zero-based budgeting is the lack of established expenditure standards, which many provinces are working to develop [11]. - For instance, Hunan Province is advancing the construction of a fiscal expenditure standard system to serve as a foundational basis for budget arrangements [11]. - The gradual implementation of zero-based budgeting is encouraged, with plans for pilot programs in various regions starting from 2025 to 2026, leading to a full rollout by 2027 [11].