(Source: China Finance and Economics 2025-01-18)
Editor's note:
The National Fiscal Work Conference pointed out that in 2025, it will deepen the reform of the fiscal and taxation system, strengthen fiscal scientific management, improve the effectiveness and policy efficiency of funds, and promote the continuous recovery of the economy. This issue of "Performance Everyone" focuses on the new tasks and new laws determined by the financial work conference. Special invites experts in the industry will share the highlights of my country's budget performance management in 2024. At the same time, it will explore how the fiscal work in 2025 will be implemented to adhere to the management of dumping and spend money. Ask the effect.
Moderator: Li Jialiang Our reporter
Guest:
Zheng Yong Xiamen National Accounting Institute member and deputy dean
Dean and professor of Li Ming at the School of Government Management of the University of Foreign Economics and Trade
Shi Shaobin's Executive Deputy Dean and Professor of the School of Economics of Shandong University
Professor of Cao Tangzhe Central University of Finance and Economics, Dean of the Beijing Cost Performance Management Technology Research Institute
Reporter: In 2024, what does budget performance management work play a solid implementation of active fiscal policies and how effective? What important functions have been played in the pilot pilot of zero -based budget reform?
Zheng Yong: In 2024, in the context of the outstanding contradiction between the fiscal revenue and expenditure, the fiscal and budget units at all levels are in the head of the head and facing difficulties. Manage benefits, require performance to reform, and ensure active fiscal policies and various people's livelihood security measures.
Zero -based budget is a major innovation of budget preparation. It is a "golden key" that fundamentally changes the budget funds allocation and solidify the pattern and make good use of financial funds. According to the compilation and deployment of the central department budget in 2025, the central departments and units are guided by the zero -based budget concept, optimizing the setting of project expenditure, breaking the inherent base, and improving the budget distribution mechanism that maintains and performs performance. The Ministry of Finance has chosen 16 central government
Li Ming: After the Third Plenary Session of the 16th Central Committee of the Party proposed the "Establishment of a Budget Performance Evaluation System", my country's system deployment of "full -process budget performance management" Management system, budget performance management "four -beams and eight pillars" `bureau is established.
In 2024, my country continued to implement positive fiscal policies to promote the improvement of policies and quality and efficiency, which is inseparable from the important support and guarantee of budget performance management. On the one hand, performance management plays a more important role in budget resource allocation and budget preparation.
Zero -based budget is an important measure to optimize the structure of fiscal expenditure and break the trend of fiscal tightening. Zero -based budget reform and budget performance management are mutually supportive relationships.
Cao Tangzhe: The tone of implementing active fiscal policies in 2024 is "moderate forces, quality improvement and efficiency", and budget performance management is the inherent requirements and important support for the implementation of active fiscal policies. w88 online sports bettingThrough comprehensive implementation of budget performance management, especially the focus of budget performance management from project to policy expansion, improve the tracking and effectiveness of the full life cycle of fiscal policy, and help actively improve the quality and efficiency of fiscal policies.
In 2024, the financial departments across the country made positive explorations, especially in terms of performance -oriented policy evaluation, cleanup and integration. Integration.
Budget performance management in 2024 highlights the policy management management of the policy cycle. For example, the Ningbo Municipal Bureau of Finance has established an early evaluation of "compilation, trial, and use" in the performance evaluation of the previous performance.
Budget performance management service zero -based budget reform provides an effective path for the implementation of the zero -based budget, which is specifically reflected in the following six aspects: first, the performance provides a basic reference for the compilation of zero -based budget; It helps to achieve the "break -based number" of zero -based budget; third, classified and carried out budget performance management to help implement the "key focus" of zero -based budgets; fourth, cross -department budget performance management can help implement the zero -based budget "promoting"; five
Reporter: In 2025, we must deepen the reform of the fiscal and taxation system, strengthen fiscal scientific management, and improve the effectiveness of funds and policy efficiency. In your opinion, what role does budget performance management play in improving the efficiency of funds and policy efficiency?
Cao Tangzhe: Comprehensively implement budget performance management at the government level, departmental level, policy and project level, which helps improve the effectiveness and policy efficiency of funds.
Policy level, budget performance management promotes fiscal policy improvement and efficiency, mainly through budget performance management of fiscal policies, and use economic, efficiency, efficiency, sustainability, cost benefits and other performance concepts and methods. The formulation, implementation, final accounts, and supervision of each link, thereby improving the scientific and accuracy of fiscal policies, optimizing the expenditure structure, preferably policy tools and policy investment methods, finding policy support standards, and improving policy efficiency and sustainability.
At the department level, establish the overall budget performance management system of the department, establish a logical chain of policy -function -task -project -funds, find the corresponding relationship between input and output Make efficiency, optimize the deployment of the department's budget resource with performance as the starting point, improve operating efficiency, and support the performance effect.
At the project level, the performance information provided by the budget performance management work is a basic and decisive role in the decision -making, implementation, final accounts, and supervision of budget preparation, execution, final accounts, and supervision, and ensure that spending money can be questioned, effective, and long -term.
Zheng Yong: The fiscal work conference clearly requires that in 2025 to strengthen fiscal scientific management, the main point is to improve the benefits and policy efficiency of the use of stock funds. In 2024, the general public budget expenditure of the country exceeded 28 trillion yuan. In addition, the total amount of government fund budgets, state -owned capital operating budgets and social insurance funds budget reached more than 4.3 trillion yuan, accounting for more than 1/3 of GDP.
Shi Shaobin: In addition to paying attention to the effectiveness of the use of financial funds, this meeting also paid attention to policy efficiency, and also explained to a certain extent from expanding the scope of budget performance management from capital performance to policy performance. This is basically consistent with the focus of the NPC budget review and supervision to the expenditure budget and policy expansion.
Li Ming: Policy performance evaluation is an important part of budget performance evaluation. Policy performance is the output and effect of a certain or comprehensive fiscal policy. The performance evaluation of expenditure policy is particularly important.
Promoting policy performance w88 sports bettingevaluation of various localities or departments is the meaning of implementing the problem of implementing budget performance management deployment, and an objective requirement for improving policy efficiency and funding performance. However, from the perspective of practice, it needs to be further improved, which is mainly determined by the particularity of policy performance evaluation.
Reporter: Adhering to management digging potential, spending money and asking for effectiveness is one of the key points for fiscal work in 2025. In your opinion, how to ask for budget performance management?
Li Ming: The fundamental purpose of budget performance management is to benefit management. The implementation channels are mainly concentrated in two aspects: on the one hand, adhere to performance -oriented, allocate budget funds, and optimize the spending structure; on the other hand, strengthen performance operation monitoring, ensure that the expenditure is compliant and the timing is reasonable, and the benefits of the use of funds are improved.
In the current background, it has become an important content and guarantee for active fiscal policies. my country has implemented active fiscal policies for many years. In the past, more focused on the scale of expenditure, the growth rate of expenditure, and the rate of pay attention to the social attention.
Shi Shaobin: In recent years, as the fiscal revenue and expenditure continues to balance, the importance of spending money is more prominent. The use of fiscal funds on "blade" "Specific practice.
First, through the establishment of the performance management of the full chain, strengthen the management of the whole process, strengthen performance evaluation, and establish the results of the use and feedback mechanism to improve the efficiency of financial funds.
Second, the closed -loop management of cost, performance and budget, and promote the solid cost performance concept of governments, departments, and units at all levels. In accordance with the concept of "conspiring things first and then losing money", the management of zero -based budget management can effectively alleviate problems such as greater demand for rigid expenditure and relatively solidified expenditure structure.
Third is to strengthen the target orientation and result orientation. The budget is publicly publicized and continuously improves the subject consciousness of the departmental unit's performance responsibility.
Cao Tangzhe: The concept of "spending money and asking for effect" is mainly reflected in the five aspects: "performance conspiracy to do the career", "cost test cost", "to the performance of performance", "excellent performance management" and "excellent performance". Specifically:
"Performance and career" is a rational relationship between "things" and "money", which helps to establish a mechanism of conspiracy and then queue money; Scientifically calculates the scale of budget scales, laying a foundation for establishing a modern budget system for standard science; "financial resources for performance", through advance evaluation, cost budget performance analysis, performance target review, budget execution monitoring and performance evaluation, and the performance results are linked to the budget results.
For example, in 2024, the Beijing Municipal Bureau of Finance re -sorted out the garden green expenditure expenditure matters and expenditure classification system based on the financial power and expenditure responsibilities. Find the performance baseline of garden funds in each district to ensure that the development goals, strategic fields, fiscal rights, policy tasks, and performance goals are associated to achieve the purpose of ensuring the focus and achieve the optimization of the expenditure structure.
Reporter: How will the future budget performance management work be carried out under the requirements of sounding the modern budget system?
Li Ming: "Comprehensive coordination, standardized transparency, strong constraints, performance, and continuous safety" is the basic direction of my country's modern budget system. According to this requirements, w88 online sports bettingpromoting the improvement of budget performance management and quality and efficiency is an important part of improving the modern budget system.
The first is a comprehensive perspective of benchmarking, strengthen policy performance evaluation and government budget performance management, and solve the problem of non -matching of policy orientation consistency and micro performance and public macro perception.
The second is the perspective of the entire process of benchmarking, strengthen the application of performance evaluation results, take the opportunity to promote zero -based budget, clearly use the results of performance evaluation as an important basis for determining the direction of budget funds, strengthen the application of budget performance evaluation results, promote budget performance performance Manage quality improvement and efficiency.
Third, the benchmark is full coverage, adapts to the border of performance management management management management of fiscal resources, and implements penetration of various budget funds but may have different budget performance management. For example, explore the management of income budget performance, promote the improvement of the quality and sustainability of the budget income; explore the performance evaluation model of financial expenditure methods such as government equity investment and subsidies.
Cao Tangzhe: Strengthening budget performance management is to improve the inherent requirements of the modern budget system. In the future, the reform of budget performance management should be compatible with zero -based budget reform.
First, strengthen the performance plan system and improve the performance budget system. Establish a more systematic performance plan system, and at the same time establish a related relationship of "strategic goals -policy task -budget projects -operation activities", introduce system analysis and cost benefit analysis, and optimize resource allocation.
The second is to highlight the personalized requirements of budget performance management and establish a "post -template" budget performance management. Connect the relationship between the budget performance and business assessment, find the driver of business performance, use the cost as the link, introduce cost -effective analysis, and realize the integration of business wealth.
Third is to deepen cross -department budget performance management. On the basis of the overall performance goal management of the department, set up cross -departmental matters and cross -departmental performance goals, connect with major government strategic deployment, and improve the coordinated mechanism of "a field, a special, and a set of indicators."
Fourth is to advocate research performance evaluation and evaluation. Introduce the concept of evidence -based decision -making and establish a new model of research performance evaluation.
Five is the implementation of cost budget performance management. Consolidate the foundation of cost accounting, realize the integration of cost accounting, budget management and other systems, establish cost accounting basic databases and unit cost databases, and connect with performance indicators and standards to lay the foundation for cost performance management.
Six is the implementation of budget performance management standard projects. Establish the concept of "big review and great performance", improve the construction of project standard text, improve the budget performance management standard system such as public service standards, promote the integration of budget management and more intelligent, strengthen data analysis and use, improve budget management efficiency, improve standard science science
Shi Shaobin: In the future, in the budget performance management work, it must not only improve the performance management process, improve the performance standard system, and the constraints of hardening responsibility. The situation of chimneys promotes the interconnection of information such as the business, finance, assets and other information of governments at all levels and departments and units.
In addition, budget performance management must strengthen coordination with the supervision of the National People's Congress, audit supervision, and finance and accounting supervision. Through the collaboration w88 online casino bettingbetween various departments, it can form a joint force to jointly promote the in -depth development of budget performance management and improve the use of fiscal funds. Effect and policy implementation effect.
Zheng Yong: Finance is the foundation and pillar of national governance. The overall situation of financial managers must consider both the current and long -term; we must do their best, but also do their best.
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