The phenomenon of " budget flush" can not be solved simply by paying attention to and improving management, but it reflects the deep-seated problems in the field of China's financial management and national governance mode, with complex influencing factors. In the long run, the governance of " budget flush" and other financial hot spots depends on continuously improving the national governance system, accelerating the transformation of government functions, and gradually promoting the adjustment of financial expenditure structure in accordance with the reform direction proposed by the Third Plenary Session and Fourth Plenary Session of the 18th Central Committee. In the short term, adjusting the meeting time and budget approval time of the National People's Congress, improving the quality of budget preparation, exerting administrative pressure on local governments and other measures can play a certain role. However, the relevant policies need to be coordinated comprehensively. Fundamentally, it is essential to reduce the proportion of project expenditure and improve the implementation progress of project budget.
