Innovation in Grassroots Fiscal Governance Driven by "Institutional + Technological" Dual Engines: The Case of "Six Expense Categories" Oversight Reform in Yuanzhou District, Yichun City, Jiangxi Province_Vol. 3 No. 2 (JMSD 2026)_Journal of Management and Social Development (ISSN: 3005-5741)

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Innovation in Grassroots Fiscal Governance Driven by "Institutional + Technological" Dual Engines: The Case of "Six Expense Categories" Oversight Reform in Yuanzhou District, Yichun City, Jiangxi Province

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DOI: https://doi.org/10.62517/jmsd.202612211

Author(s)

Ziyi Wang

Affiliation(s)

School of Management, Lanzhou University, Lan zhou, Gansu, China *Corresponding Author

Abstract

Deepening fiscal system reforms below the provincial level and enhancing grassroots fiscal governance efficiency form a crucial foundation for modernizing national governance. This paper takes the "Six Expenses" supervision reform in Yuanzhou District, Yichun City, Jiangxi Province as a typical case study, constructing a three-dimensional analytical framework of "Institutions-Mechanisms-Technology" to systematically examine its innovative practices in institutional standardization, mechanism operation, and technological empowerment.Findings reveal: First, institutional standardization forms the foundation for refined governance. Second, mechanism coordination ensures institutional implementation, driving capacity enhancement. Third, technological intelligence acts as an important support for realizing the closed-loop management of the whole fiscal supervision process. The mutual reinforcement of institutions, mechanisms, and technology propels grassroots fiscal governance from "passive compliance" to "proactive efficiency enhancement."This study not only validates the applicability of the "institutional + technological" dual-drive model in grassroots finance but also provides replicable insights for deepening fiscal system reforms and enhancing governance effectiveness nationwide.

Keywords

Fiscal System Reform; Grassroots Fiscal Governance; Institutional Innovation; Yuanzhou District

References

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