Before 2000, China implemented the traditional functional budget, that is, in the preparation of the budget, the budget department is not used as the classification standard, but according to the government functions and the nature of the expenditure to classify the preparation of the expenditure。After 15 years of development, China has established the basic institutional framework of department budget, implemented "one department one budget", built a basic expenditure management system with fixed staff quota as the core and a project expenditure management system with project library as the core, and formed a "two up and two down" department budget preparation process。From 2015 to 2021，With the revision and issuance of the Budget Law of the People's Republic of China, the General Plan for Deepening the Reform of the Fiscal and Taxation Systems and the Opinions of the Central Committee of the Communist Party of China and The State Council on Comprehensively Implementing Budget Performance Management were implemented，Performance management, budget review and budget supervision are gradually embedded in the budgeting process of departments at all levels。In 2021, the Opinions of The State Council on Further Deepening the Reform of the Budget Management System clarified the general goals and specific tasks for further deepening the reform of departmental budgets.thereafter，The 20th National Congress of the CPC proposed to improve the modern budget system，It opens a new journey for the construction of modern budget system.November 2023，财政部发布了《关于印发<预算评审管理暂行办法>的通知》（财预〔2023〕95号），The purpose is to further guide the central and local departments to carry out budget review in a scientific and standardized way，We will comprehensively improve the management of budgets of central government departments。

Budget review project involves a wide range of types, more professional, rich content, according to the type of the project, should follow the basic principles and adopt appropriate methods。

According to the relevant requirements of the newly issued Interim Measures for the Management of Budget Review, the financial department, as the main body of budget review, should follow four principles when carrying out budget review:一是According to law and regulation。Carry out budget review in accordance with laws and regulations, policy documents, budget management system, etc., and standardize review behavior。二是Scientific and reasonable。Overall consideration of the level of economic and social development and financial possibilities, scientific and reasonable analysis, assessment of project implementation necessity, feasibility, analysis of the rationality of capital requirements。三是Objective and fair。We will make budget review more procedialized, standardized, and fair。四是performance-oriented。We will implement the relevant requirements for the full implementation of budget performance management, effectively link it with prior performance evaluation and performance target management, implement the requirements for tight living conditions, rationally allocate resources, and improve the efficiency of the use of funds。

When conducting specific evaluation work,First, centralized management should be carried out to clarify the boundary。The core of departmental budget project management is hierarchical and classified management, which collects specific projects of the department according to departmental responsibilities, industry or field planning, project content, etc., forming a number of expenditure projects with relatively clear boundaries and relatively stable implementation content, which is easy to manage and monitor。Second, we should focus on the whole and highlight key points。Take the budget review of central departments as an example，As budget reviews gradually shift from individual project reviews to a class of project reviews，The scope of evaluation covers the secondary sub-items of the central departments，Some even conduct direct evaluation of first-level projects，Usually this kind of project budget reporting units and projects are more，Need to be classified by unit nature，Grouping units of the same rank and function，Overall planning，Then according to the amount of the declaration and the characteristics of the project and other factors to take the key sampling method of evaluation。Third, we should trace back appropriately and make reasonable analysis。Focus on strengthening the analysis of the implementation of previous annual budgets and implementation effects of continuing projects, and the review process should fully draw on the implementation of previous years and existing problems to provide reference for budget review。

Now and for some time to come，China's finance is in a tight balance，The contradiction between revenue and expenditure is more prominent，In addition, with the gradual deepening of reform，Some deep-seated problems in budget performance management are gradually exposed，For example, budget coordination is insufficient, budget constraints are not strong enough, and the efficiency of resource allocation needs to be improved，Financial resource pooling and sustainability are affected，There is an urgent need to further standardize management, strengthen supervision, revitalize stock, and improve efficiency。

(1) Fully prepare for the review

Before carrying out the review work, various channels should be widely used to fully collect project information and grasp project information as soon as possible。Including the relevant policy and system documents, industry development planning, departmental funding channels and functional division, the overall situation of project setup, institutional setup and specific division of labor。At the same time, do a good job of contacting the project unit, timely contact the relevant parties of the project, and clearly express the intention of review and the work that needs to be completed with cooperation。

(2) Accurately grasp the key points of evaluation

首先，One of the key points of budget review is to pay attention to the necessity, feasibility and integrity of the project, especially for the new project, whether it can be "tenable" should be the first concern of the review。The necessity of project establishment focuses on whether the project establishment basis is sufficient, and whether the implementation content is consistent with relevant major national decisions and deployments, laws and regulations, and relevant industry policies and development plans;Whether it is within the scope of departmental responsibilities;Whether there is cross-duplication with other projects, unclear boundaries, etc。Project feasibilityThe main review is whether the project implementation plan is specific and operable, whether the task is clear, whether the implementation conditions are met, and whether the project budget scale matches the planning scheme and the target task。Project integrityPay attention to whether the relevant procedures of project establishment are complete, whether the scope of content, objectives and tasks, and scale standards are clear and clear, and whether the budget declaration materials and relevant basis materials are complete。

其次，The key to budget review is to review the "number", that is, the compliance, rationality and economy of the project budget declaration。Compliance, generally concerned about whether the project declaration content meets the requirements of relevant laws and regulations。rationality，On the one hand, review whether the project is compatible with the level of economic and social development and the level of financial resources，Whether it belongs to the expenditure responsibility of the level，On the other hand, review whether the budget requirements are scientific and reasonable，Whether the content of the expenditure is true，We will focus on verifying the scientific reasonableness of the budgeting rules and the calculation process，At the same time, horizontal comparison is made by units with the same responsibilities，Focus on standardization of budgeting。Economy, the main review of the project funding calculation basis is sufficient, whether the method is appropriate, whether the implementation plan is implemented "too tight" requirements, whether the budget is calculated。

此外，With the continuous and in-depth integration of budget and performance, in order to change the management mode of budget performance objectives "reaffirmation and light review", strengthen the standardization of budget performance objectives, and consolidate the foundation for the full implementation of budget performance management, budget review also needs to carry out substantive review of performance objectives and performance indicators。Mainly on the basis of reviewing the formal integrity of performance objectives，Strengthen the review of the relevance, appropriateness and feasibility of the content of performance objectives，Focus on the correlation between the performance indicators and the expenditure content, the matching between the value of the performance indicators and the budget fund scale, and whether the performance indicators can reflect the core output and effect of the project，In order to better guide the department to continuously improve the performance objectives and performance indicators，Improve the level of performance target preparation。

(3) Effectively improve the quality of evaluation reports

The review report is the final reflection of the entire review work, which should ensure careful writing, clear thinking, accurate positioning, accurate data and detailed report。一是The project overview is concise and to the point, and the project initiation background, management and organization process and project implementation contents are comprehensive。二是The integrity, feasibility and necessity of the project should be described according to the substance of the project, reflecting the level, and the content should be rich and detailed。三是For work that involves a large adjustment of the budget amount, explain the reason in detail and completely。Budget adjustment matters are the core content of the report, and should be accurately described on the basis of reasonable classification, so that the adjustment content is clear, the reasons are clear, the basis is sufficient, and the logic is clear。四是Further improve the policy position of the "Problems and suggestions" part, strive to be accurate in the description of issues such as budget preparation, pay attention to the response of problems and review conclusions, and suggestions need to be targeted and operable。

All in all, budget preparation is the first step of budget performance management and a key link for the full implementation of budget performance management. Standardizes budget preparation and strengthens budget review are conducive to good budget performance management and give full play to the guiding role of review。