（来源：中国改革报） 转自：中国改革报 本报讯 2025年以来，浙江省湖州市财政局全域开展零基预算改革，通过体系重构、规则重建、机制重 塑"三重变革"，实施系统化梳理、精细化编制、标准化审核、分级化保障、刚性化约束"五化协同"，推 动预算管理从"基数+增长"向"零基+绩效"转型，不断提升财政科学管理水平。2026年，湖州市级部门日 常履职支出平均减少超30%，其中委托业务费平均减少50%。 四是坚持分级化保障，落实"钱该怎么花"。按照"级次分序、项目分档、保障分层"原则，对2026年预算 实施分级分档执行，确保财政资金优先保障民生需求和市委市政府重大部署。 湖州制定了五级保障清单，明确支出"优先级"。标签化管理预算项目，按照"先保底线、再保重点"顺 序：一级为"小三保"，包括基本民生、人员支出、基本运转等，确保财政运行底线不破；二级为"准三 保"，包括除基本民生以外的民生支出等，确保民生保障不缺位；三级为"政府履约"，包括债务还本付 息、产业政策兑现等，确保政府信用不违约；四级为"政府投资"，包括政府投资项目等，分类分档排 序、依次保障；五级为"政府履职"，包括一般事业发展支出和部分履行职责相关支出，从严控制 ...

《方案》围绕深化零基预算改革，全面加强财政科学管理，明确了五个方面19项重点任务，并设定"两 步走"发展目标：到2027年，力争在专项资金管理、支出标准建设、绩效结果应用等方面取得阶段性成 效；到2030年，基本实现预算项目管理科学规范、支出标准体系完善有效、财政统筹效能与绩效管理水 平显著提升，确保财政运行长期平稳可持续。 （来源：中国改革报） 转自：中国改革报 本报讯 近日，新疆生产建设兵团印发《兵团深化零基预算改革实施方案》，要求自编制2026年预算起 全面推行零基预算改革。此次零基预算改革，核心在于打破传统的"基数+增长"模式，改变以往预算编 制方式，强调每年预算均需"从零开始"进行论证。 《方案》围绕预算编制、执行、监督、评价全流程，系统提出5项核心改革举措，旨在加快构建"有保有 压、突出重点、统筹有力、讲求绩效"的预算管理新机制，着力打破支出固化格局，切实提升财政统筹 能力与可持续发展水平。 兵团财政局相关负责人表示，为确保改革扎实落地，兵团各级财政部门将牵头协调、加强指导，并依托 预算管理一体化系统，以信息化推动管理流程优化、数据共享与风险防控，为改革提供有力支撑。 ...

Core Viewpoint - The provincial government aims to support the construction of the free trade port by focusing on "stability" and "progress" in fiscal work, with specific strategies outlined for both aspects [2] Group 1: Stability - Financial stability is crucial, with efforts to cultivate local revenue sources and secure transfer payments and subsidies from higher authorities [2] - The implementation of zero-based budgeting reform across the province will be initiated to break the rigid expenditure patterns [2] - Risk control measures will be enhanced, ensuring the three guarantees: salary, operational continuity, and basic livelihood are maintained, alongside a careful execution of the government's debt management plan [2] Group 2: Progress - There will be an active expansion of domestic demand through a combination of fiscal and financial policies aimed at boosting consumption and investment, including personal consumption loan interest subsidies [2] - More precise support will be provided for the construction of the "45432" modern industrial system [2] - Following the closure of customs operations, the tax system construction of the free trade port will continue, with a current zero-tariff level of 74%, aiming to reduce the taxable goods list and increase the zero-tariff level to 90% with a simplified tax system to lower corporate tax burdens [2]

新年伊始，更加积极有为的宏观政策靠前发力。从财政金融促内需一揽子政策，到下调各类结构性货币 政策工具利率、完善结构性工具并加大支持力度，财政、货币政策工具箱频频亮出新的"大招"。 按照中央经济工作会议部署，2026年继续实施更加积极的财政政策。这也是财政政策连续两年锚定"更 加积极"这一取向。站在"十五五"开局的新起点，更加积极的财政政策再次发力，赋能经济发展、提升 民生福祉。 更大支出盘子增强动力 日前，2026年第一批936亿元超长期特别国债支持设备更新资金下达，支持工业、能源电力、教育、医 疗、住宅老旧电梯等领域约4500个项目，预计带动总投资超过4600亿元；同时，采取直接向地方下达资 金的方式，继续支持老旧营运货车报废更新、新能源城市公交车更新、老旧农机报废更新。此前，2026 年第一批625亿元超长期特别国债支持消费品以旧换新资金计划也已向地方提前下达。 财政赤字、超长期特别国债、地方政府专项债券……这些都是实施积极财政政策的重要工具。进入实 施"更加积极"财政政策的第二年，超长期特别国债率先发力，继续支持"两重""两新"，向扩大内需注入 动能。 近期公布的我国经济2025年"成绩单"显示，国内生 ...

Core Viewpoint - Jiangsu Province's 2025 general public budget reflects a balance between fiscal restraint and support for quality living standards, emphasizing sustainable fiscal development to meet economic responsibilities and high-quality goals during the "14th Five-Year Plan" period [1] Group 1: Budget Overview - The total general public budget revenue for Jiangsu in 2025 is 10,246 billion yuan, with tax revenue accounting for 7,929 billion yuan, representing 77.4% of total revenue [1] - General public budget expenditure reached 15,190 billion yuan, with social welfare spending totaling 11,979 billion yuan, making up 78.9% of total expenditure [1] Group 2: Zero-Based Budgeting Reform - Jiangsu's zero-based budgeting reform for 2025 aims to restructure the budget system starting from zero, focusing on comprehensive income coordination and expenditure source control [2] - The number of provincial special funds has been reduced by 25% to 47 items for 2025, with plans to further decrease to below 30 items in 2026 [2] - The implementation of performance evaluation for special funds has shifted from a "soft requirement" to a "hard constraint," leading to the cancellation of underperforming budget allocations [2] Group 3: Social Welfare Spending - Education spending is set at 2,894 billion yuan, a year-on-year increase of 4.9%; social security and employment spending is 2,238 billion yuan, also up by 4.9%; health spending is 1,250 billion yuan, growing by 1.7% [3] Group 4: Activation of Dormant Assets - Jiangsu has initiated a platform for the adjustment and sharing of state-owned assets, resulting in the reactivation of over 37,000 assets and saving 55.03 million yuan in fiscal funds [4] - The province is focusing on a systematic approach to utilize state-owned assets, including the establishment of a smart regulatory platform for state-owned assets [4] Group 5: Financial Measures for Economic Development - In 2025, Jiangsu introduced 20 "Fiscal + Financial" measures, leveraging 600 billion yuan in financial resources to support high-quality economic development [7] - The province has facilitated over 1,400 billion yuan in interest-subsidized loans to reduce financing costs for enterprises [7] - Jiangsu is enhancing service platforms to ensure that fiscal policies effectively reach and benefit the real economy [7] Group 6: Future Directions - Jiangsu's fiscal strategy emphasizes a "big finance" concept, encouraging fiscal staff to align with broader economic and social development goals [8] - The province aims to convert the "gold content" of fiscal funds into growth drivers for high-quality development and improvements in public welfare [8]

Core Viewpoint - Jiangsu Province's 2025 general public budget reflects a balance between fiscal restraint and support for quality living standards, emphasizing sustainable fiscal development to meet economic responsibilities and high-quality goals during the "14th Five-Year Plan" period [1] Group 1: Budget Overview - The total general public budget revenue for Jiangsu in 2025 is 10,246 billion yuan, with tax revenue accounting for 7,929 billion yuan, representing 77.4% of total revenue [1] - Total general public budget expenditure is 15,190 billion yuan, with social welfare expenditures reaching 11,979 billion yuan, making up 78.9% of total expenditures [1] Group 2: Zero-Based Budgeting Reform - Jiangsu's zero-based budgeting reform aims to restructure the budget system starting from zero, focusing on comprehensive income coordination and expenditure source control, leading to precise allocation of fiscal funds [2] - In 2025, the number of provincial special funds is reduced by 25% to 47, with plans to further decrease to under 30 in 2026, reflecting a shift from "soft requirements" to "hard constraints" in budget performance management [2] - The implementation of cost performance analysis across 39 cities and counties has saved 800 million yuan, achieving a savings rate of 16.4% [2] Group 3: Social Welfare Expenditures - Education spending in 2025 is set at 2,894 billion yuan, a year-on-year increase of 4.9%; social security and employment spending is 2,238 billion yuan, also growing by 4.9%; health spending is 1,250 billion yuan, up by 1.7%; housing security spending is 949 billion yuan, increasing by 4.1%; and transportation spending is 622 billion yuan, with a growth of 1.6% [3] Group 4: Activation of Dormant Assets - Jiangsu is activating dormant assets and resources to transform them into development momentum, with over 37,000 asset adjustments completed since 2025, saving 55.03 million yuan in fiscal funds [4] - The establishment of a provincial state-owned asset smart supervision platform aims to enhance the management and utilization of state-owned assets [4] Group 5: Financial Measures for Economic Development - Jiangsu has introduced 20 "Fiscal + Financial" measures, leveraging 600 billion yuan in financial resources to support high-quality development in the real economy [7] - The province has facilitated over 1,400 billion yuan in interest-subsidized loans to reduce financing costs for enterprises, and has collaborated with the national financing guarantee fund on business exceeding 9,800 billion yuan [7] Group 6: Future Directions - Jiangsu's fiscal system continues to promote a "big finance" concept, encouraging fiscal staff to align with broader economic and social development goals, ensuring that fiscal funds contribute to high-quality growth and improved public welfare [8]

Core Viewpoint - Guangdong's fiscal budget for 2025 shows a stable growth trajectory, with public budget revenue reaching 1.39 trillion yuan, marking a 3% increase, while expenditures are projected at 1.82 trillion yuan, reflecting a 1.1% growth, emphasizing strong support for public welfare and economic stability [1][2][3] Fiscal Revenue and Expenditure - In 2025, Guangdong's general public budget revenue is expected to be 1.39 trillion yuan, maintaining the top position in the country for 35 consecutive years, with a tax revenue share of 73.3%, up by 0.8 percentage points from the previous year [1] - The total public budget expenditure is projected to be 1.82 trillion yuan, with a focus on social welfare spending amounting to 1.28 trillion yuan, accounting for over 70% of total expenditures [1] Investment and Economic Stability - Guangdong plans to issue 573.6 billion yuan in new special bonds in 2025 to counter economic downturns, with over 600 million yuan allocated to major projects like the Guangzhang High-speed Railway [2] - The province has also pioneered the issuance of special bonds for the acquisition of idle land to alleviate liquidity pressures on real estate companies [2] Consumer Spending Initiatives - The provincial government has allocated 36 million yuan for a "trade-in" program for consumer goods, which has led to sales exceeding 2.66 billion yuan, demonstrating an effective leverage of fiscal policy to stimulate consumption [3] - Additional funding of 35 million yuan has been set aside for consumer activities linked to major events, promoting local consumption through various incentives [3] Support for Enterprises - A three-year plan includes 136 million yuan to support manufacturing and high-tech enterprises through loan interest subsidies and financing guarantees, aimed at enhancing the business environment [4] - Policies such as VAT deductions and R&D expense deductions are being implemented to reduce the financial burden on enterprises [4] Fiscal Reform and Local Government Support - The reform of the fiscal system at the provincial level aims to enhance local financial autonomy, with a notable increase in tax revenue share for 57 counties by 7 percentage points [4] - The provincial government is focusing on balancing regional development, particularly between the Pearl River Delta and the less developed areas [4] Future Fiscal Outlook - For 2026, the expected general public budget revenue is projected at 1.44 trillion yuan, with a 3% growth, while expenditures are anticipated to reach 1.83 trillion yuan, reflecting a 1% increase [6] - The fiscal policy will continue to emphasize effective investment and consumption stimulation, with a focus on social welfare and infrastructure development [6][8] Social Welfare and Infrastructure Investment - In 2026, over 700 million yuan will be allocated to support social welfare initiatives, including education, healthcare, and housing [8][10] - Specific allocations include 344.74 million yuan for education funding and 64.56 million yuan for housing security projects [10]

Core Insights - The essence of zero-based budgeting reform is a profound transformation in government governance, breaking away from traditional budgetary practices and reshaping distribution logic [1][4] - Zero-based budgeting aims to eliminate ineffective expenditures and reduce low-efficiency projects by requiring justification for every expenditure based on actual needs and financial conditions [1][3] Group 1: Budgetary Transformation - Zero-based budgeting starts from a "zero" point, detaching from historical baselines, which has led to a significant reduction in project numbers and a decrease in ineffective spending [1] - In Anhui Province, the reform resulted in the cancellation of 25 policies, reduction of 35, continuation of 40, integration of 43, and strengthening of 42, leading to a decrease in project numbers by 22% and a reduction of funds by 8.87 billion [1] Group 2: Governance Efficiency - The reform promotes a shift from fragmented governance to collaborative efficiency, breaking down administrative barriers and enabling departments to compete for resources based on strategic priorities and performance goals [2] - The establishment of cross-departmental teams and checklist management mechanisms enhances the government's collaborative governance capabilities, improving resource allocation efficiency [2] Group 3: Public Value Alignment - The fundamental pursuit of zero-based budgeting reform is to achieve a precise match between governance effectiveness and public value, focusing on key areas such as major strategies and public welfare [3] - In Jiangxi Province, the budget for 2025 will eliminate 142 expired projects, reallocating 730 million to critical areas, with public welfare expenditures constituting about 80% of the general public budget [3] Group 4: Systematic Challenges and Solutions - The reform faces challenges such as the need for a robust performance evaluation system, unified expenditure standards, and difficulties in departmental collaboration [4] - A systematic approach is required to address these challenges, including strengthening top-level design and gradually extending the reform from project expenditures to the entire budget [4]

（来源：中国改革报） 转自：中国改革报 □ 本报记者 成 静 又到一年"预算季"。当全国各地的财政部门在编制新年预算时，那个曾经熟悉的场景——部门负责人带 着历史支出数据，围绕"增长几个百分点"展开协商——正在逐渐成为历史。取而代之的是一种全新的对 话："请证明，为什么这件事今年还需要做？" 零基预算，这个源于企业管理的方法，正在中央和地方财政实践中掀起一场深刻的治理革命。它不再默 认过去的支出理所当然，而是要求每个预算年度都从"零"开始，像下棋一样重新布局每一分财政资金。 从广东的"项目擂台"到云南的"刀刃向内"，再到上海的"数字哨兵"，一幅关于财政现代化的鲜活图景正 徐徐展开。 打破"基数依赖"的坚硬外壳 "开展零基预算改革，意味着以零为基点编制预算，一切从实际需要出发，重新评估每一项支出的必要 性和合理性，有利于将更多财力用于保障国家重大战略任务和重点民生项目。"中国财政科学研究院院 长杨志勇说。 地方实践"八仙过海" 在中央政策的框架下，各地结合自身实际，探索出各具特色的零基预算改革路径，形成了丰富多彩的地 方实践样本。 在改革开放的前沿阵地广东，零基预算改革呈现出鲜明的"竞技"色彩。该省建立了全国领 ...

同时，该厅积极盘活存量资产，调配使用低效闲置资产232件，推广节能降耗技能技术应用，2025 年水费同比下降25%，电费同比下降12%。通过多措并举，该厅将"过紧日子要求"转化为常态化工作机 制，将更多财政资源用于推动全区高质量发展和民生改善。（龚文颖 蒋韬） 据介绍，自治区政府办公厅严格落实零基预算改革要求，打破"基数+增长"惯性，按项目必要性、 可行性、绩效目标从严从紧安排预算、审核支出。严控"三公"经费支出，大力压减一般性支出，2025年 办公用房维修费同比下降35%，印刷费同比下降26%，会议费同比下降25%，并在全区率先推行差旅电 子凭证网上报销改革，差旅费同比下降18%。 1月23日，记者从自治区政府办公厅获悉，2025年以来，该厅深入贯彻落实党中央、国务院关于"党 政机关要习惯过紧日子"的决策部署，探索形成了一系列具有实效性、可复制的经验做法，并于当年12 月出台《自治区政府办公厅习惯过紧日子十六项措施》等配套制度，将"过紧日子"要求制度化、具体 化。 ...