关键词: 现代预算制度, 预算管理, 零基预算, 绩效导向, 财政治理

Abstract: The Third Plenary Session of the 20th Central Committee of the Communist Party of China proposed“deepening zero-based budgeting reform”, providing strong support for the high-quality development and improving the macro-economic governance system. However, the advancement of zero-based budgeting reform faces multiple practical challenges, such as the inertia of traditional mindsets, difficulties in coordinating departmental interests, weak technical support systems, and lagging legal safeguards. In the process of the new era, the development of a modern budgeting system must anchor its transformation to the coordinates of the principal social contradictions, the logic of government governance, and the objectives of Chinese modernization. Theories of modern state governance, the Marxist perspective on the state, and the practical requirements of balancing development and security collectively shape the political attributes and mission-oriented nature of the budgeting system. As an important vehicle for modern budgeting systems, zero-based budgeting reform must adhere to the leadership of the Party as its fundamental principle and prioritize the interests of the people as its core objective. By breaking away from baseline dependencies, allocating resources precisely, and strengthening performance constraints, it not only provides financial support for high-quality development but also fortifies safeguards against fiscal risks. In terms of specific pathways, it is essential to integrate whole-process people's democracy into the construction of a modern budgeting system. Reforms in zero-based budgeting should be deepened through conceptual innovation, interest coordination, technological upgrades, and legal safeguards, ultimately establishing a zero-based budgeting system with Chinese characteristics that is compatible with Chinese modernization.

Key words: modern budget system, budget management, zero-based budget, performance-orientation, financial governance