"十四五"以来，常德市财政局紧扣市委市政府决策部署，积极发挥职能作用，着力稳增长、促发展、惠民生、防风险、推改革，有力 促进了全市高质量发展。 聚财有方 产业筑基与财政收入齐升 过去五年，面对跌宕反复的世纪疫情及复杂的宏观经济形势，常德市财政部门顶压前行，千方百计稳增长、培财源、扩收入，财源基 础不断夯实、财政实力得到提升。 生财是聚财的前提。财政始终将支持产业发展作为财源建设的重头戏来抓，克服财力困难，强化资金统筹，做到财政用于产业发展的 投入只增不减。"十四五"期间，市本级累计安排40亿元产业扶持资金，投向工业升级、园区发展、科技创新、招商引资等重点领域。 特别是2024年以来为贯彻市委市政府加快打造合成生物制造产业"新饭碗"的要求，从本级专项、争资争项、产业基金等渠道强化财政 保障，大力扶持合成生物制造产业发展，全市合成生物制造企业的入库税收连续两年大幅增长，来势看好。在加大财政产业投入的同 时，认真贯彻落实中央一系列减税降费优惠政策，2021年至2025年全市为各类经营主体减免税费318亿元，帮助企业减负增效。此 外，积极发挥政府采购扶持中小企业发展的政策功能，从取消投标（响应）保证金、专家评审费和采 ...

《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》（以下简称"十五五"规划建议）强 调，"增加地方自主财力""加强县域基本公共服务供给统筹，完善投入保障长效机制"，明确了以深化财 税体制改革为契机，建立权责清晰、财力协调、区域均衡的中央和地方财政关系的制度优化方向。2025 年12月8日召开的中央经济工作会议强调，"继续实施更加积极的财政政策""实现高质量、可持续的发 展"，这为地方政府建立健全自主财力增长机制指明了方向。地方自主财力面临的困境，是省以下财政 体制基础不牢、市县财力配置机制不畅、治理能力支撑不足等深层次矛盾的综合体现。本文从深化省以 下事权与支出责任划分改革、优化市县财力配置机制、强化治理能力三个维度，提出构建财力水平稳定 提升的内生机制，建立健全市县自主财力可持续增长机制的思路与建议。 制约地方自主财力增加的原因 构建市县自主财力可持续增长机制 提升地方自主财力水平是一项系统性、长期性工程，其核心在于通过制度性改革与治理能力提升，构建 财力水平稳定提升的内生机制，切实增加地方自主财力，推动地方财政发展从被动应对向主动提质增效 转型。即从制度改革、机制优化、治理效能入手，通过深化省以 ...

为破解预算与绩效"两张皮"问题，通过"同步谋划、同步实施、同步问效"全链条管控，筑牢财政资金安 全高效使用的"防火墙"。 "预算-绩效"同步谋划，收好源头关。将绩效目标作为预算编制"硬门槛"，所有财政项目需同步提交"投 入-产出-效益"量化指标（如民生项目群众满意度≥90%），无合规目标的项目一律不纳入预算，从源头 锚定资金使用方向。 "结果-应用"同步问效，扎紧约束环。绩效结果与预算调整、问责同步落地。绩效优秀项目下年度优先 保障资金，不合格项目压减或取消预算，并约谈责任单位负责人。同步公开绩效结果（涉密除外），接 受社会监督，形成"谋划-实施-问效"闭环，切实织密预算绩效管理"防火墙"。（通讯员：刘林燕） "执行-监控"同步实施，织牢过程网。依托预算管理一体化系统，同步跟踪资金拨付与绩效进度，核查 资金流向，严防挪用、闲置。对进度滞后或资金闲置超2个月的，立即暂停拨款并督促整改。对乡村振 兴、民生保障等重点项目，联合主管部门实地核查，确保资金使用与绩效推进同频。 ...

Core Insights - The news highlights the achievements of the Heze Luxi New District in financial and fiscal development during the "14th Five-Year Plan" period, focusing on high-quality development and addressing key issues such as financing for small and micro enterprises, budget performance management, and social welfare [1] Financial Performance - During the "14th Five-Year Plan" period, the district's general public budget revenue reached 25.646 billion yuan, with a tax revenue share of 69.54%, indicating high revenue quality [2] - The total public budget expenditure was 22.966 billion yuan, with 16.069 billion yuan allocated to social welfare, maintaining a stable 70% share over five years [2] - The district secured an additional 15.076 billion yuan in special bonds to support key projects in municipal services, social welfare, and water conservancy [2] Support for Small and Micro Enterprises - The district's financial bureau implemented three key measures to alleviate financing difficulties for small and micro enterprises, including enhancing bank-enterprise connections and establishing a financing demand database [3] - A credit integrity management system was introduced to encourage banks to adhere to regulations and promote honest repayment by enterprises [3] - The district is expanding direct financing channels and has created a reserve of potential listed companies to facilitate access to multi-tiered capital markets [3] Budget Performance Management - The district has established a comprehensive budget performance management system that includes pre-assessment, monitoring during execution, and post-evaluation of budgetary projects [4] - A mechanism links performance evaluation results to budget allocations, prioritizing funding for high-performing projects while reducing budgets for underperforming ones [4] - The district emphasizes transparency and social oversight in budget performance management [4] Social Welfare and Support - A multi-tiered social welfare system has been established, covering basic living assistance, special social aid, and various subsidies in education, healthcare, and housing [5] - The district has disbursed a total of 38.556 million yuan in assistance to 21,384 individuals since the beginning of the "14th Five-Year Plan," including various forms of support for low-income and vulnerable groups [5] - Future plans include continuing to enhance financial support and reform initiatives to ensure effective resource allocation and risk management [5]

Core Insights - The article highlights the achievements of Dezhou's fiscal development during the "14th Five-Year Plan" period, emphasizing the city's commitment to high-quality economic and social development through enhanced fiscal strength and efficiency [3] Fiscal Performance - The total fiscal revenue is projected to reach 125.4 billion yuan, an increase of 26.6 billion yuan or approximately 27% compared to the "13th Five-Year Plan" period [3] - General public budget expenditure is expected to exceed 290 billion yuan, marking an increase of 96.6 billion yuan or 47.7% from the previous period, with an optimized expenditure structure focusing on key areas [3] Policy Implementation - Over 110 billion yuan in various transfer payment funds has been secured to ensure effective policy implementation [3] - Structural tax reduction policies have been enacted to support technological innovation and manufacturing sectors [3] - 3.44 billion yuan has been allocated for large-scale equipment updates and consumer product replacements, promoting industrial structure optimization [3] Social Welfare - More than 240 billion yuan has been allocated for social welfare-related expenditures, maintaining around 80% of the general public budget [4] - Social security and employment expenditures amount to 53.6 billion yuan, with an average increase of 23.6% in nine types of assistance standards [4] Risk Management - A comprehensive plan has been established to prevent and mitigate local debt risks, with ongoing monitoring of government and hidden debts [4] - Financial risk management strategies have been implemented to address risks in small financial institutions and illegal fundraising [4] Fiscal Reform and Management - A new budget performance management system has been developed, creating a replicable "Dezhou model" [5] - Reforms in government procurement and financial sectors have been initiated to enhance efficiency and support national market construction [5] Financial Sector Development - Loan issuance has seen an average annual growth rate of 12.77% from 2021 to 2024, with a total loan balance of 447.42 billion yuan as of September 2025, reflecting a year-on-year growth of 9.39% [6] - The city has added 2 new listed companies and 396 new registered enterprises since 2021, with total direct financing reaching 87.09 billion yuan [6]

中证报中证网讯(记者徐金忠)日前，由中国财政部和亚洲开发银行联合发起，上海国家会计学院(亚太财 经与发展学院)和亚洲开发银行独立评价局承办的"2025亚洲评价周"活动在陕西省西安市举行。活动开 幕式由上海国家会计学院党委书记张锋主持。 2025亚洲评价周活动的主题是"应对挑战：继往开来"。在为期4天的研讨活动中，来自财政部预算评审 中心、山东省财政绩效评价中心、陕西省西安市财政局、浙江省台州市财政局、清华大学、中国农业大 学、上海国际问题研究院等国内政府部门和学术机构以及多家国际机构和相关专家学者围绕"区域发展 合作新动态及对绩效评价的新要求""支持'宜居城市'建设的财政政策绩效评价""包容性评价过程如何促 进变革""强化气候行动的可评估性与质量保障"等议题展开深入的交流和探讨。 资料显示，2016年，中国财政部与亚洲开发银行联合发起了"亚洲评价周"系列年度活动。今年恰逢活动 创立十周年。作为区域内绩效评价领域颇具影响力的能力建设盛事，"亚洲评价周"一直秉持"打造亚洲 地区乃至全世界一流的绩效评价领域能力建设和交流沟通平台"这一初衷，集思广益、凝聚共识，努力 推动各方进一步加深对绩效评价理论的理解和认知，促进 ...

Core Viewpoint - The article discusses the implementation of budget performance management in Xi'an, highlighting its significance in ensuring efficient use of public funds and supporting high-quality development through a structured approach to budgeting and performance evaluation [2][3]. Group 1: Budget Performance Management - Budget performance management is defined as a performance-oriented budgeting model that integrates performance evaluation with budget management [2]. - Xi'an has established a comprehensive budget performance management system that includes all stages: pre-budget, during execution, and post-evaluation [2]. - The goal of implementing budget performance management is to address inefficiencies and waste in fiscal fund allocation and usage, ensuring that taxpayer money is spent effectively [2]. Group 2: Five Key Controls - The "Five Key Controls" in Xi'an's budget performance management include: 1. Pre-budget performance evaluation to control project entry [3]. 2. Detailed performance target management to tighten budget review [4]. 3. High-standard project planning to ensure effective project design [4]. 4. Real-time performance monitoring during budget execution to ensure compliance [4]. 5. Strengthening application of performance results to enhance effectiveness [4]. Group 3: Impact on Local Areas - In 2024, the Lintong District conducted performance evaluations for 20 projects, involving funds of 787 million yuan, with results directly influencing budget allocations for the following year [5]. - The integration of performance evaluation results into budget planning has led to significant changes in funding distribution, particularly in education and healthcare, ensuring resources are allocated to high-quality services [5]. - Zhouzhi County saved 145 million yuan through pre-budget performance evaluations across 236 projects, reallocating these funds to enhance efficiency in similar sectors [6].

Core Viewpoint - The report on the 2024 provincial budget execution and financial audit highlights the overall positive performance of the provincial budget execution, while also identifying several challenges and areas for improvement in fiscal management and revenue generation [4][5]. Provincial Budget Execution - The provincial general public budget revenue is 97.57 billion yuan, achieving 96.3% of the budget, with a year-on-year decrease of 1.8% [2] - The total revenue, including central transfers and other sources, amounts to 990.37 billion yuan [2] - The provincial general public budget expenditure is 224.19 billion yuan, completing 85.5% of the budget, with an 8.3% increase compared to the previous year [2] - The total expenditure, including transfers and debt repayments, is 952.25 billion yuan, resulting in a carryover fund of 38.12 billion yuan [2] Government Fund Budget - The provincial government fund budget revenue is 13.19 billion yuan, exceeding the budget by 15.4%, with a total revenue of 46.92 billion yuan [2] - The expenditure is 1.608 billion yuan, completing 70% of the budget, leading to a carryover fund of 689 million yuan [2] State-owned Capital Budget - The provincial state-owned capital operating budget revenue is 3.13 billion yuan, achieving 125.3% of the budget, with a total revenue of 3.87 billion yuan [3] - The expenditure is 1.64 billion yuan, completing 70.6% of the budget, resulting in a carryover fund of 680 million yuan [3] Social Insurance Fund Budget - The provincial social insurance fund budget revenue is 622.72 billion yuan, achieving 101.1% of the budget, with a total revenue of 1,363.99 billion yuan [3] - The expenditure is 560.71 billion yuan, completing 99.2% of the budget, leading to a cumulative surplus of 791.1 billion yuan [3] Debt Management - The total local government debt at the end of 2024 is 2,402.89 billion yuan, with the provincial debt at 140.65 billion yuan, both within the approved limits [3] Recommendations for Improvement - The budget committee suggests enhancing budget management and execution, addressing issues such as revenue generation challenges and debt repayment pressures [5] - Recommendations include strengthening performance evaluation in budget management, improving the quality of budget preparation, and ensuring timely execution of budgetary policies [5][6][7][8]

Core Viewpoint - The Sichuan Provincial People's Congress approved the 2024 provincial budget settlement, highlighting a stable financial performance despite complex economic conditions, with a focus on economic recovery and development strategies [2][4][25]. Financial Performance Summary - The total local general public budget revenue for 2024 was 563.6 billion yuan, achieving 97.5% of the budget, with a growth of 1.9% [4]. - Total expenditure reached 1,344.7 billion yuan, completing 90.6% of the budget, with a growth of 5.6% [4]. - Government fund budget revenue was 376.1 billion yuan, achieving 96.2% of the budget, while expenditure was 602.6 billion yuan, completing 88.2% of the budget [4]. - The state-owned capital operation budget revenue was 20.2 billion yuan, exceeding the budget by 42%, with expenditure of 9.1 billion yuan, completing 80.5% of the budget [4]. - Social insurance fund budget revenue was 682.7 billion yuan, achieving 101.5% of the budget, with expenditure of 596.5 billion yuan, completing 99.3% of the budget [4]. Budget Allocation and Expenditure - The provincial general public budget revenue was 97.6 billion yuan, achieving 96.3% of the budget, with a decrease of 1.8% [5]. - Tax revenue was 84.5 billion yuan, achieving 94.4% of the budget, with value-added tax at 43.5 billion yuan, corporate income tax at 20.7 billion yuan, and personal income tax at 6.3 billion yuan [6]. - Social security and employment expenditure was 126.0 billion yuan, completing 99.4% of the budget, while education expenditure was 23.6 billion yuan, completing 90.7% of the budget [6]. Debt Management - The total issuance of local government bonds in 2024 was 507.9 billion yuan, including 253.1 billion yuan of new bonds and 254.8 billion yuan of refinancing bonds [11]. - The provincial debt balance at the end of 2024 was 2,402.9 billion yuan, with general debt at 807.4 billion yuan and special debt at 1,595.5 billion yuan [12]. Economic Development Support - The provincial government allocated 20 billion yuan to support technological breakthroughs and major projects in various industries [14]. - A total of 35.7 billion yuan was allocated to support urbanization and improve living conditions [15]. - Infrastructure projects received 1,542 billion yuan in special bonds to support over 1,800 projects [16]. - 8,839.3 billion yuan was allocated to improve living standards and social welfare [18]. Fiscal Management Reforms - The provincial government implemented measures to enhance fiscal quality, including 33 policy measures to strengthen revenue sources and improve expenditure management [20]. - Budget management reforms were initiated to improve the efficiency and effectiveness of budget preparation and execution [21]. - A focus on performance management was established to ensure funds are allocated to high-efficiency areas [22].

Core Viewpoint - The report outlines the financial results and budget execution for Liaoning Province in 2024, highlighting a balanced budget with total revenues and expenditures both amounting to 5031.3 billion yuan, while also addressing areas for improvement in fiscal management and policy implementation [1][2][3]. Financial Performance Summary - The general public budget revenue for the province was 106.8 billion yuan, achieving 98.1% of the budget target, with total revenue reaching 5031.3 billion yuan when including other income sources [1]. - The general public budget expenditure was 1697.8 billion yuan, completing 98.6% of the budget, with total expenditures also at 5031.3 billion yuan [1]. - The government fund budget revenue was 16.5 billion yuan, exceeding the budget by 10.8%, with total revenue of 1350 billion yuan [2]. - The social insurance fund budget revenue was 3413.3 billion yuan, completing 96.7% of the budget, while expenditures were 3467.2 billion yuan, achieving 97.2% of the budget [2]. Debt Management - The total government debt balance for the province at the end of 2024 was 14019.5 billion yuan, within the limits set by the State Council, with the provincial debt balance at 932.3 billion yuan [2]. Recommendations for Improvement - The Finance and Economic Committee identified issues such as insufficient revenue growth, the need for better expenditure management, and the necessity for enhanced performance management of fiscal funds [4]. - Suggestions include implementing more proactive fiscal policies, advancing tax system reforms, and improving budget management practices [5][6][7]. Performance Management - Emphasis on integrating performance management throughout the budget process to enhance the effectiveness of fiscal spending [8]. - Recommendations for establishing a robust performance evaluation mechanism to ensure efficient use of limited fiscal resources [8]. Risk Management - The report stresses the importance of preventing and mitigating risks in key areas, particularly in maintaining fiscal security and managing hidden debts [9]. - It calls for a comprehensive monitoring system for local debt and the management of state-owned assets to prevent financial risks [9]. Audit and Supervision - The need for strengthened audit and financial supervision is highlighted to ensure compliance and accountability in fiscal management [11]. - Recommendations include rigorous oversight of major projects and policies to ensure effective implementation and financial discipline [11].