Research on the Management of Lianyungang Science and Technology Special Funds under the Background of Zero Based Budget
Zero based budget is an important measure to achieve scientific financial management,and it is also an urgent need to better play the role of fiscal functions,strengthen major national strategic tasks,and ensure basic livelihood financial support.Based on the characteristics of the large scale and long evaluation cycle of Lianyun-gang's municipal science and technology special funds,this paper analyzes the problems and reasons of budget units in five aspects:budget preparation,cross-year evaluation of science and technology projects,lack of synergy between finance and budget units,and training and performance evaluation of zero based budget work system.It is proposed that local finance departments and fund management departments should adhere to the investment of finance in scientific and technological innovation;strengthen budget constraints and improve the efficiency of fund utilization;refine policy basis and scientifically formulate budget;reasonably utilize the power of budget adjustment;improve application mechanisms to strengthen performance management and other measures to promote better and faster development of local science and technology undertakings,while providing relevant references for the zero based budget reform of municipal science and technology funds.
zero based budgetscience and technology special fundsbudget management