Core Viewpoint - The article emphasizes that "Fiscal Scientific Management" is not merely about strict management but involves a comprehensive management model led by scientific decision-making, supported by institutional rules, data technology, and performance results [2][4]. Group 1: Importance of Fiscal Scientific Management - The concept of Fiscal Scientific Management has been reiterated in key national meetings, indicating its continued importance in fiscal work for 2026 [2]. - It aims to enhance the efficiency of public resource allocation and usage through a scientific, systematic, and institutional approach, addressing fiscal tightness and local revenue-expenditure conflicts [2][11]. - The approach includes optimizing local fiscal expenditure structures and preventing local government debt risks [2][11]. Group 2: Implementation and Pilot Programs - Starting in 2025, the Ministry of Finance has initiated pilot programs in 12 provinces, focusing on zero-based budgeting, performance reform, state-owned asset management, and local debt management [6][17]. - The pilot programs in provinces like Shandong and Anhui include 11 tasks aimed at improving fiscal resource and budget coordination, enhancing performance management, and advancing digital fiscal construction [6][17]. - The zero-based budgeting reform is seen as a breakthrough, with various regions actively promoting it to optimize expenditure structures [7][15]. Group 3: Challenges and Responses - The push for Fiscal Scientific Management is a systematic response to new fiscal challenges, including balancing tight fiscal conditions and optimizing expenditure structures [11][12]. - It addresses deep-rooted issues in fiscal management, such as budgetary disconnection from policy goals and high-performance inefficiencies [13][15]. - The need for a robust mechanism to prevent local government debt risks is highlighted, emphasizing the importance of establishing a rigid budget constraint [15]. Group 4: Technological Support - Advances in digital technology and improved information infrastructure are crucial for supporting Fiscal Scientific Management, enabling real-time data collection and dynamic monitoring [14]. - The integration of budget management and digital reforms is essential for enhancing the precision, transparency, and standardization of fiscal management [14].

Core Viewpoint - The article emphasizes the shift from a "base + growth" budget model to a zero-based budgeting approach, aiming to enhance flexibility and scientific allocation of fiscal resources [1] Group 1: Budgeting Approach - The new budgeting model starts from "zero" each year, allowing for a reassessment of budgets and breaking the dependency on existing funds [1] - The approach is based on a "big fiscal" concept, ensuring that all expenditure projects align with provincial and governmental decisions [1] Group 2: Financial Management - The strategy aims to resolve the rigidity in fiscal fund distribution, enabling dynamic adjustments based on actual needs and policy objectives [1] - There is a focus on breaking down departmental barriers and enhancing the integration of cross-departmental funds [1] Group 3: Expenditure Efficiency - The management of non-fiscal allocation expenditures is strengthened, prioritizing new expenditures through the adjustment of existing structures [1] - The initiative includes streamlining and eliminating inefficient projects, thereby significantly improving the overall effectiveness of fiscal funds [1]

Core Viewpoint - The article emphasizes the shift from a "base + growth" budget model to a zero-based budgeting approach, aiming to enhance flexibility and scientific allocation of fiscal resources [1] Group 1: Budgeting Approach - The new budgeting model starts from "zero" each year, allowing for a reassessment of budgets and breaking the dependency on existing funds [1] - The approach is based on a "big finance" concept, ensuring that all expenditure projects align with provincial and governmental decisions [1] Group 2: Fiscal Efficiency - The new model addresses the rigidity in fiscal fund distribution, enabling dynamic adjustments based on actual needs and policy objectives [1] - There is a focus on breaking down departmental barriers and enhancing the integration of cross-departmental funds [1] Group 3: Expenditure Management - The strategy prioritizes new expenditures by reallocating existing structures and emphasizes the principle of living within means [1] - The management of non-fiscal allocation expenditures is strengthened, with efforts to streamline and eliminate inefficient projects [1] - The overall effectiveness of fiscal funds is significantly improved through the concentration of financial resources on major strategies and key tasks [1]