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。 ...

11月18日,菏泽鲁西新区"抓改革创新 促高质量发展"主题系列新闻发布会财政金融局专场召开。鲁西新 区财政金融局局长王治英携相关负责人,向媒体介绍了"十四五"以来新区财政金融事业发展成效,并围绕 中小微企业融资、预算绩效管理、民生保障等热点问题回应社会关切。 财力保障持续夯实 重点领域投入强劲 "十四五"时期是鲁西新区开局奠基的关键阶段,财政金融局紧扣高质量发展主题,聚焦"理财、聚财、用 财、生财"核心任务,为新区发展提供了坚实财力保障和强劲金融动能。数据显示,"十四五"期间全区一般 公共预算收入累计完成256.46亿元,税收占比达69.54%,收入质量保持较高水平；一般公共预算支出累计 229.66亿元,其中民生支出160.69亿元,占比连续五年稳定在70%左右,教育、医疗、社保等重点领域得到 有力保障。通过积极向上争取,新区累计获得新增专项债券150.76亿元,有效支撑了市政、民生、水利等 重点项目建设。 精准赋能实体经济 补贴救助精准直达群众 破解中小微企业融资难题 民生保障领域亮点突出,新区建立了覆盖基本生活救助、专项社会救助、社会福利补贴、普惠性惠民补 贴的多层次保障体系,涵盖教育、医疗、社保、就业 ...

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].

Group 1 - The central government departments have publicly disclosed their 2024 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 management has expanded this year, with 743 project self-evaluation forms submitted to the National People's Congress, an increase of 27 from the previous year, showcasing the effectiveness of budget expenditures [2] - The performance evaluation reports cover various sectors including education, technology, health, and agriculture, emphasizing the importance of accountability in government spending [3] Group 2 - Government procurement has been publicly disclosed for the tenth consecutive year, detailing total procurement expenditures and the proportion of contracts awarded to small and medium-sized enterprises (SMEs) [3][4] - In 2024, the Ministry of Natural Resources awarded 60.6% of its procurement contracts to SMEs, while the Ministry of Housing and Urban-Rural Development awarded 35% of its contracts to SMEs, with 100% of engineering procurement contracts going to SMEs [4] - Government procurement plays a crucial role in macroeconomic regulation, resource allocation, and supporting the development of SMEs, which is vital for job creation and promoting fair competition [4]

Group 1 - The Central Economic Committee emphasized the need to deepen the construction of a unified national market and promote high-quality development of the marine economy, focusing on legal governance of low-price competition and enhancing market systems [1][2] - The People's Bank of China proposed to strengthen monetary policy adjustments, maintain liquidity, and guide financial institutions to increase credit support for key sectors [4][5] - The State Council issued a plan to improve the credit repair system, aiming to create a better social credit environment and facilitate the normal operation of restructured enterprises [6][7] Group 2 - The State Council meeting highlighted the importance of increasing technological innovation efforts and integrating technological achievements into production, while also improving public service efficiency through digital technology [8][9] - The National People's Congress Finance and Economic Committee reviewed the 2024 central budget draft, identifying issues in budget management and suggesting reforms to enhance fiscal policy effectiveness [11][12]