Institutional Mechanism Analysis of the Standardization of Interdepartmental Budget Fund Allocation Under Fiscal Digitization

Abstract

Against the backdrop of advancing fiscal digitization, budget management methods and fiscal operation logic are undergoing changes. Existing studies mostly discuss the effectiveness of digital fiscal reforms from the perspective of technological application or efficiency improvement, but pay relatively insufficient attention to how it affects the standardization of interdepartmental budget fund allocation. Based on this, taking the integrated budget management reform as the entry point, this paper explores the action path of fiscal digitization on the standardization of interdepartmental budget fund allocation from two levels: institutional foundation and operational mechanism. The study holds that fiscal digitization does not directly determine the allocation result of budget funds among departments, but changes the institutional environment relied on by budget allocation behavior by unifying budget rules, connecting budget management processes, and reconstructing budget information structure, thereby forming more stable and enforceable institutional constraints on departmental budget allocation. On this basis, fiscal digitization further exerts institutional constraints during the budget execution stage by embedding supervision and auditing functions into the budget execution process and improving the transparency of budget operation, inhibiting arbitrariness and strategic adjustments in interdepartmental budget allocation. Thus, the standardization of interdepartmental budget fund allocation is gradually strengthened, and the improvement of allocation efficiency is more reflected as a natural result under standardized constraints. The analysis of this paper helps to understand the governance effect of fiscal digitization from the perspective of institutional operation and provides theoretical reference for further improving the interdepartmental budget fund allocation mechanism.