Core Insights - The Daxing District Finance Bureau has effectively addressed fiscal revenue and expenditure contradictions through zero-based budgeting reforms, achieving significant results [1] Group 1: Budget Performance Management - The Daxing District Finance Bureau has established a pre-evaluation mechanism for fiscal expenditure policies to enhance the scientific allocation of financial resources, focusing on key areas such as education, transportation, and urban renewal [2] - The implementation of this mechanism has led to a reduction in unreasonable or inefficient expenditure demands, significantly improving the accuracy and scientific nature of budget preparation [2] Group 2: Cost Performance Analysis - The Daxing District Finance Bureau has integrated budget performance management with fiscal investment reviews across various sectors, aiming to reduce costs and improve efficiency [3] - A cost performance analysis system has been developed, leading to the establishment or optimization of 118 budget items by 2025, enhancing the effectiveness of fiscal funds [3] Group 3: Performance Evaluation Mechanism - A dual-link mechanism has been established where performance evaluation results are directly tied to budget arrangements, ensuring that projects with favorable evaluations receive priority funding [4] - The performance evaluation results also influence the annual performance assessment of government departments, emphasizing the importance of budget efficiency in measuring departmental effectiveness [4]

Core Points - The central government departments have publicly disclosed their 2024 annual financial statements, marking the 15th consecutive year of such disclosures, which is a significant step in enhancing budget management and government transparency [1] - The performance evaluation of budget expenditures has expanded this year, with 743 project performance self-evaluation forms submitted to the National People's Congress, an increase of 27 from the previous year, showcasing the effectiveness of budget funds [1][2] Group 1: Performance Evaluation - The performance evaluation system encourages departments to focus on the effectiveness of fiscal fund usage, enhancing government credibility and transparency [3] - The Ministry of Finance has identified 55 projects for key fiscal evaluations, focusing on critical areas such as technology education, industrial development, and public services [2][3] Group 2: Government Procurement - Government procurement expenditures have been publicly disclosed for the tenth consecutive year, detailing overall spending and the extent of support for small and medium-sized enterprises (SMEs) [3] - In 2024, the Natural Resources Department allocated 60.6% of its procurement contracts to SMEs, while the Housing and Urban-Rural Development Department allocated 35%, with 100% of engineering procurement contracts awarded to SMEs [4]