陕西立足推进科学管理，打造环环相扣的业务流程。重构事前管理流程，将绩效评估、目标设定作 为预算编制前置环节，从源头预防低效无效支出安排，并简化评估方式；重构事中管理流程，对关键节 点的绩效目标实现情况和预算执行情况进行监控，推动纠偏；重构事后评价流程，规范财政评价，推动 做实绩效自评和部门评价，引入成本效益分析工具，在7个试点项目核减运行成本1.12亿元，形成4类试 点项目成本效益分析操作指引；重构结果应用流程，将全过程绩效结果纳入应用范围。依据评价结果， 陕西在编制2025年和2026年预算时，分别压减相关专项预算安排0.6亿元、1.23亿元。 2月25日，记者从省财政厅获悉：2025年以来，陕西省财政厅将科学管理、提质增效作为预算绩效 管理主攻方向，以"重识业务、重建机制、重构流程、重塑标准"四重改革为抓手，系统破解流程复杂、 质效不高等突出问题，推动预算绩效管理以价值创造为导向深化改革，为全省财政资金配置效益最大化 提供坚实制度保障。 聚焦进一步深化绩效与业务融合，省财政厅通过将党中央决策部署与地方发展目标精准对接，确 立"项目跟着目标走、资金跟着项目走、绩效随着资金评、预算随着绩效定"的实施路径，从根 ...

（来源：庆阳财政） 为全面提升全市预算绩效管理工作规范化、科学化、精细化水平，庆阳市财政局牵头，8个县（区）财政局积极协助，系统梳理全过程预算绩效管理工作 要求、职责边界和标准规范，在全省范围内率先编制完成《庆阳市预算绩效管理工作指南》，着力健全完善覆盖预算编制、执行、评价全流程的绩效管理 制度标准体系，持续夯实预算绩效管理基础。 《指南》立足市、县（区）两级财政部门及预算部门履职实际和业务需求，汇编现行中央、省市政策文件，以实操流程为主线，采取图文并茂的方式，系 统梳理预算绩效管理各环节的工作要求、操作流程、文本规范和注意事项，全面覆盖事前绩效评估、绩效目标管理、绩效运行监控、绩效评价实施、评价 结果应用等核心环节，并精选一批典型案例纳入指南，为全市各级预算部门开展预算绩效管理工作提供了清晰直观的操作指引，也为市县财政部门开展预 算绩效管理业务审核、监控、评价提供了重要参考依据，有效破解预算绩效管理"做什么、怎么做、什么时间做、做成什么样"的难题。 下一步，我们将以《指南》出台实施为重要契机，进一步凝聚思想共识、压实工作责任，持续深化预算绩效管理全流程管控，强化绩效结果应用，以标准 化引领预算绩效管理提质增 ...

Core Insights - In 2025, Shaanxi Province's fiscal budget will support key project construction with a total of 150.13 billion yuan, promote rural revitalization with 12.71 billion yuan, and allocate 26.8 billion yuan for ecological protection in key regions, providing strong support for sustainable economic and social development [1][2] Fiscal Performance - The general public budget revenue for Shaanxi Province in 2025 is projected to reach 328.94 billion yuan, while the general public budget expenditure is expected to be 709.34 billion yuan, indicating a focus on technology innovation, basic livelihood, ecological protection, and grassroots "three guarantees" [1] - The province will implement structural tax reduction policies, with an estimated tax refund exceeding 40 billion yuan for technology innovation and manufacturing enterprises [1] Social Welfare - Shaanxi Province prioritizes employment and strengthens the social security network, increasing pension levels and public health service subsidies, while ensuring comprehensive school funding [1] - The province allocates 5.89 billion yuan to support grain production and 12.71 billion yuan for rural revitalization, achieving an A-level performance evaluation for central fiscal connection funds for four consecutive years [1] Fiscal Governance - Shaanxi is enhancing fiscal governance efficiency by improving intergovernmental fiscal relations and establishing incentive transfer payment systems to promote equal access to basic public services [2] - The province is focusing on budget management, financial collaboration, and addressing grassroots fiscal challenges to achieve "seven improvements in quality and efficiency" [2]

Group 1 - The provincial finance department has strengthened performance self-evaluation management since 2025, focusing on improving the overall mechanism, optimizing the linkage mechanism, solidifying the verification mechanism, and enhancing the application mechanism to support budget management at the provincial level [1] - A cross-departmental coordination mechanism has been established to ensure efficient self-evaluation, involving fiscal leadership, departmental collaboration, legislative supervision, and tiered implementation [1] - The province has organized 77 departments to complete the construction of the core performance indicator standard system 2.0, and has conducted audits and standardization of performance targets for over a hundred departments and specific projects [1] Group 2 - The finance department has introduced a review and verification method to enhance the quality of self-evaluation, combining written reviews with on-site inspections to verify the accuracy of budget execution data and the consistency of self-evaluation information with actual outputs [2] - Performance self-evaluation results will be communicated to departments, serving as an important reference for next year's budget arrangements and fund allocations, while also guiding improvements in performance target formulation and indicator setting [2] - A positive cycle of "unit self-evaluation, fiscal verification, departmental improvement" has been preliminarily formed at the provincial level, effectively enhancing the utility of budget performance self-evaluation [2]

Core Insights - The article highlights the financial strategies and achievements of Changde City during the "14th Five-Year Plan" period, focusing on economic growth, industrial support, and social welfare initiatives [2][3][7]. Financial Strategies and Achievements - Changde City's finance department has actively supported industrial development, allocating a total of 4 billion yuan for industrial support during the "14th Five-Year Plan," focusing on key areas such as industrial upgrades and technological innovation [3][5]. - The city has implemented tax reduction policies, with a total of 31.8 billion yuan in tax exemptions for various businesses from 2021 to 2025, aimed at reducing burdens and increasing efficiency for enterprises [3][5]. - The city has successfully created a financial service pilot program for small and micro enterprises, providing loans totaling approximately 2.45 billion yuan over five years [5][6]. Revenue Growth and Management - The total local general public budget revenue exceeded 100 billion yuan during the "14th Five-Year Plan," marking a growth of over 15% compared to the previous five years [6]. - The city has actively sought additional funding, securing 151.2 billion yuan from central and provincial sources, along with 84.5 billion yuan in new special bond limits [6]. Social Welfare and Community Development - Over 75% of the general public budget expenditure is related to social welfare, with significant increases in spending on health, education, and community services [7][8]. - The city has allocated 1.34 billion yuan to improve living standards for vulnerable groups, raising the minimum living allowance and public health service funding [8][9]. - Employment support initiatives have been implemented, with 275 million yuan allocated for job creation and entrepreneurship from 2021 to 2025 [10]. Infrastructure and Environmental Initiatives - The city has invested 30.12 billion yuan in the construction of the Chang-Yi-Chang high-speed railway, enhancing connectivity with major regions [12]. - Environmental protection efforts have seen approximately 1.95 billion yuan allocated for pollution control and ecological restoration projects [12][14]. Fiscal Reform and Management - The city has initiated zero-based budgeting reforms to enhance fiscal management, aiming to improve efficiency and accountability in budget execution [14][15]. - Performance evaluation of budget expenditures has been emphasized, with 932 million yuan in budget adjustments made based on performance results from 2021 to 2025 [15][16].

Core Viewpoint - The article emphasizes the need to enhance local fiscal autonomy through reforms in the fiscal and tax system, aiming for a clearer division of responsibilities and financial coordination between central and local governments, ultimately leading to sustainable growth in local fiscal capacity [1][2]. Group 1: Constraints on Local Fiscal Autonomy - Local fiscal autonomy reflects the ability of local governments to independently manage financial resources, which is influenced by the efficiency of intergovernmental fiscal relations and the division of responsibilities [2]. - Local fiscal capacity is primarily derived from general public budgets, government fund budgets, and state capital operation budgets, excluding social insurance funds [2]. - Current challenges include an under-optimized fiscal system at the provincial level, inefficient financial allocation mechanisms at the city and county levels, and insufficient governance capabilities [2][3]. Group 2: Optimization of Fiscal Systems - The fiscal system below the provincial level requires further optimization to align with the goals of modernizing China's economy, necessitating reforms in the division of fiscal responsibilities and expenditure [3]. - The transfer payment system needs improvement in terms of scientific accuracy and efficiency, with a focus on increasing the proportion of general transfer payments [4]. - Local tax systems are inadequate, with a heavy reliance on shared taxes and short-term revenue sources like land sales, which undermines fiscal stability [4]. Group 3: Governance Capacity Enhancement - Local governments face systemic shortcomings in fiscal governance, including reliance on outdated practices and insufficient capacity for zero-based budgeting reforms [5]. - The implementation of performance management systems is lacking, affecting the efficiency of fiscal resource allocation [5]. - There is a need for improved digital finance applications and enhanced professional capabilities among local fiscal staff [5]. Group 4: Sustainable Growth Mechanism for Local Fiscal Autonomy - A sustainable growth mechanism for local fiscal autonomy should be established through institutional reforms and enhanced governance capabilities [6]. - Key strategies include deepening fiscal reforms at the provincial level, optimizing financial allocation mechanisms, and improving fiscal management practices [7]. - Specific recommendations include clarifying the division of responsibilities between central and local governments, fostering stable local tax sources, and enhancing the structure of transfer payments [8][9]. Group 5: Financial Resource Utilization - Local governments should actively utilize existing assets and resources to enhance fiscal efficiency, including the management of idle assets and the promotion of market-oriented approaches [11][12]. - Establishing a comprehensive asset database and promoting competitive mechanisms for resource allocation can maximize fiscal resource value [12]. - The integration of digital technologies in fiscal management can improve oversight and efficiency in resource allocation [15].

Core Viewpoint - The article emphasizes the importance of integrating budget and performance management to ensure the effective and secure use of fiscal funds, establishing a "firewall" against misuse and inefficiency [1] Group 1: Budget-Performance Synchronization - The performance targets are set as a "hard threshold" for budget preparation, requiring all fiscal projects to submit quantifiable indicators such as a public satisfaction rate of at least 90% for livelihood projects [1] - Projects without compliant targets will not be included in the budget, thereby anchoring the direction of fund usage from the source [1] Group 2: Execution and Monitoring - A unified budget management system will be utilized to track fund disbursement and performance progress simultaneously, ensuring the verification of fund flow and preventing misuse or idleness [1] - Funding will be suspended and rectification urged for projects with progress delays or idle funds exceeding two months, with on-site checks conducted for key projects like rural revitalization and livelihood security [1] Group 3: Results and Accountability - Performance results will be linked to budget adjustments and accountability measures, with excellent projects receiving priority funding in the next fiscal year, while underperforming projects will face budget cuts or cancellations [1] - Performance results will be publicly disclosed (excluding confidential information) to allow for social supervision, creating a closed loop of planning, implementation, and evaluation in budget performance management [1]

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]

Core Viewpoint - The "2025 Asia Evaluation Week" event, co-initiated by the Ministry of Finance of China and the Asian Development Bank, aims to enhance fiscal management through high-quality performance evaluation and budget management [1][2]. Group 1: Event Overview - The event took place in Xi'an, Shaanxi Province, and was hosted by the Shanghai National Accounting Institute [1]. - The theme of the event is "Facing Challenges: Continuing the Journey," and it spans four days of discussions [2]. Group 2: Key Presentations - Keynote speeches were delivered by officials from the Ministry of Finance, focusing on deepening budget performance management reform and enhancing the effectiveness of fiscal fund usage [1]. - The presentations emphasized the role of high-quality budget performance management in supporting the new development pattern and promoting new productivity [1]. Group 3: Participation and Topics - Participants included representatives from various government departments, academic institutions, and international organizations, discussing topics such as regional development cooperation, fiscal policy performance evaluation for "livable cities," and the assessability of climate actions [2]. - The event marks the tenth anniversary of the "Asia Evaluation Week," which aims to build a leading platform for capacity building and communication in the field of performance evaluation [2].