How to understand the science of performance budgeting and zero-based budgeting

I. The implementation of performance budgeting can strengthen the concept of government service for the public, make the personnel of government agencies pursue the results of their work, stimulate the vitality of the government, and make the government administration more pragmatic and effective. Zero-based budgeting and performance budgeting to a large extent the combination of filtering out some of the factors that are not related to the financial budget, and promote the smooth implementation of financial budgeting methods

Two, improve the content of the budget, on the one hand, in the implementation of basic expenditures on the basis of a fixed number of fixed-quantity management in accordance with the principle of efficiency to continue to streamline and simplify, on the other hand, in the project expenditures in the introduction of performance-based budgeting to determine the decision-making package to develop a A series of performance indicators, according to the nature of the project by category on the corresponding performance analysis, evaluation and ranking of the decision-making package, through the approval of the costs and benefits of each project activity, optimal inclusion of the project in the budget,

Three, optimize the budget process, the real realization of the budget of the "goal, effectiveness and efficiency" trinity. The principle. "Objectives, effectiveness and efficiency" is the accepted norm guiding the management of government expenditure in the western world

4. Effective integration of performance budgeting and zero-based budgeting, introduction of performance budgeting into the monitoring and evaluation of zero-based budgeting, the focus of the people's representatives' review of the government's budget is not on the total budget of each department but on the reasonableness of each specific expenditure, which is the most important factor for the government's budgetary management. The reasonableness of the expenditure, which to a certain extent promotes the optimization of the structure of financial funds, and strengthens the financial supervision of the National People's Congress