Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 18, No. 2, 2025 216 The Impact of Rural Fiscal Budget Management on Rural Economic Revitalization and Its Realization Paths Wenqi Zheng, Yifei Wang, Shuyao Zhang, Le Zhang, Jingjing Mei School of Anhui University of Finance and Economics, Bengbu, 233000, China Abstract: The construction of the new countryside is inseparable from the support of financial funds, and budget performance management is an important part of the modern financial system. Based on this, this paper analyzes the importance of new rural budget performance management in the rural revitalization strategy under the background of rural revitalization strategy, finds the main problems faced by the new rural budget performance management through relevant literature, collects and analyzes the data of rural financial budgets in recent years, analyzes the role of financial budget management in revitalizing the rural economy through the establishment of data models, and finally puts forward policy suggestions for improving the performance management of new rural budgets according to the analysis results. Keywords: Rural revitalization; budget performance management; Infrastructure; budgeting; Supervision. 1. Introduction Finance is the basic system for the implementation of the rural revitalization strategy, and the development of rural revitalization is an important key point for China to do a good job in the "three rural" work. Implement the rural revitalization strategy to find the "starting point" and "foothold" for the construction of the new countryside. The management of the financial budget promotes the implementation of rural revitalization, helps to improve China's public service capacity, improve rural infrastructure, improve the governance capacity of rural construction, and enhance the service capacity of grassroots organizations. As for the role of fiscal budget management, whether the income and expenditure are included in the budget management according to the regulations is one of the important indicators for evaluation. Under the trend of expanding the scale of China's finances, the Chinese government attaches more importance to the implementation of fiscal budget management. How to improve the construction of rural areas under the existing economic system, implement the rural revitalization strategy, and improve the implementation ability of the budget have become the key research issues. 2. The Impact of Rural Fiscal Budget Management on Rural Economic Revitalization Rural budget management plays a vital role in the implementation of the rural economic revitalization strategy. First, the accurate allocation of financial budget funds will help promote the development of the rural economy and ensure that the funds are accurately invested in various key areas of the countryside, such as focusing on the field of agricultural production, purchasing advanced agricultural machinery and equipment, improving agricultural production efficiency, reducing farmers' labor intensity, increasing economic income, and injecting vitality into the rural economy; Second, infrastructure construction is the guarantee of rural economic development, through the rational arrangement of budget funds, to ensure that the financial funds are really used to improve rural transportation, water conservancy, electricity and other infrastructure, such as the perfect transportation network for the transportation and sales of agricultural products to provide convenience, greatly reduce the cost of logistics, and improve water conservancy facilities can ensure agricultural irrigation, reduce the impact of water resources on agricultural production and agricultural product output, etc.; Third, in terms of industrial development support, through the rational allocation of financial budgets, focusing on supporting rural characteristic industries, such as the development of rural tourism, deep processing of agricultural products, etc., can not only create more employment opportunities for farmers, attract rural labor to return, but also promote the development of related supporting industries, form an industrial cluster effect, and promote the prosperity of the rural economy. In short, through the management of the rural financial budget, the financial funds have been rationally and efficiently allocated, which has provided a solid guarantee for the revitalization of the rural economy. 3. Problems Faced by Rural Financial Budget Management 3.1. The contradiction between the shortage of funds and the demand is prominent China's rural areas have a wide range of development needs, including infrastructure construction, public service supply, and industrial development support. At present, it is difficult for rural financial budget funds to meet the actual needs of rural development, for example, in agricultural irrigation, the financial funds invested are limited, the old irrigation system cannot meet the needs of efficient use of water resources in the process of agricultural production, especially in the dry season, it is facing the risk of reducing yield, and it is difficult to carry out the repair and new construction of water conservancy facilities in the absence of funds. In terms of public services, such as the lack of educational resources in rural areas, the lack of teachers, the big gap with urban education, the lack of professional medical personnel in the medical field, and the difficulty in introducing medical equipment. In addition, in terms of support for the development of rural industries, such as deep processing of 217 agricultural products and rural handicraft industry, there is a lack of financial support, it is difficult to introduce advanced technology, unable to expand the scale of production, and the competitiveness of agricultural products is insufficient, which restricts the revitalization of the rural economy. 3.2. The budget formulation lacks scientific nature In the process of preparing the financial budget in rural areas, first-hand data is not collected in all aspects of rural economic development, the investigation work is insufficient, the data analysis is not in-depth and comprehensive, and there is a lack of understanding of the dynamic changes and actual needs of rural economic development. For example, when formulating the annual budget, there is no on-the-spot inspection of the changes in the scale of agricultural product planting, and agricultural subsidy funds are allocated according to the data of previous years, ignoring the subsidies for new growers, which affects the enthusiasm of farmers. In terms of data analysis, the use of financial analysis tools and methods is insufficient, such as the lack of in-depth analysis of data such as material price fluctuations and rising labor costs in the infrastructure construction budget, and there is a large gap between the budget amount and the actual construction cost, resulting in a large gap in infrastructure construction funds and affecting the development of projects. In recent years, rural tourism has developed rapidly, but the actual situation of rural tourism in the management of rural financial budget is not accurate, resulting in the budget preparation has not been adjusted in time, and the development of rural tourism has been affected by imperfect infrastructure. 3.3. Poor supervision of budget implementation In the process of implementing the rural financial budget, there are problems such as imperfect supervision mechanisms and frequent regulatory loopholes. On the one hand, local governments have not established an effective tracking and monitoring system for the flow and use of fiscal funds, resulting in waste or misappropriation of funds. For example, special funds for the construction of rural water conservancy facilities are used for other projects, resulting in the disrepair of aging water conservancy facilities, affecting agricultural irrigation and rural production. On the other hand, the degree of information disclosure in the process of budget implementation is low, and farmers, as direct stakeholders in the use of financial funds, are difficult to obtain detailed information on the use of financial funds. 3.4. Lack of professional talents There is a great demand for professionals in rural budget management, especially those with professional knowledge and rich experience. At present, the professional ability of personnel engaged in financial budget management in rural areas is generally not high, and the lack of systematic financial knowledge and budget management skills, coupled with the lag in training, has led to the lack of scientific methods and forward-looking thinking in the work of budget preparation, and the budget formulation is not perfect. In the process of budget implementation and supervision, there is also a lack of effective management tools and technologies, which cannot accurately control the whole process, increasing the risk of project over-budget and waste of funds. In addition, in the evaluation of budget performance, there is a lack of talents, and it is impossible to construct a scientific and reasonable evaluation index system, and it is simply a qualitative analysis of the use of financial funds, and the evaluation results are not scientific, which affects the effect of budget management. 4. The Path of Rural Financial Budget Management to Help Rural Economic Revitalization 4.1. Increase financial investment and optimize the allocation of funds At present, the environment facing the comprehensive revitalization of rural areas is becoming more complex and the tasks are more arduous, so it is necessary to increase financial investment, optimize the allocation of funds, stimulate the vitality of rural revitalization, and require comprehensive deepening of rural reform. On the one hand, it is necessary to improve the mechanism for guaranteeing the investment of funds for rural development and construction, which gives priority to financial guarantees, tilts financial priorities, and actively participates in society, and increases financial support for rural areas. Government departments should speed up the adjustment of the structure of fiscal expenditures, tilt more funds towards rural areas, ensure the steady growth of rural fiscal budget funds, and meet the needs of rural economic development. However, rural revitalization requires huge funds, and financial support alone is not enough, so it is necessary to guide and leverage financial capital to invest in the field of rural revitalization, and adopt the public- private partnership (PPP) model to alleviate the pressure of shortage of rural financial funds. On the other hand, according to the strategic objectives and actual needs of rural economic revitalization, optimize the structure of capital allocation, ensure the efficient use of financial funds, ensure the capital needs of key areas such as rural infrastructure construction, public service supply and agricultural industry development, strive to improve rural production and living conditions, and fully expand the advantages of traditional agriculture, increase investment projects in the agricultural product processing industry, extend the agricultural industry chain, vigorously enhance the added value of agricultural products, accurately support rural characteristic industries, and cultivate and expand new rural industries and new formats. 4.2. Improve the scientificity of budget preparation Through budgeting, we can ensure that fiscal expenditure and fiscal revenue maintain a dynamic balance and achieve sustainable fiscal development. At present, the development of the rural economy is at a critical stage, the fiscal expenditure is showing a sustained growth trend, the direction of fiscal expenditure is gradually solidified, and the phenomenon of waste of funds has always existed, which has brought many problems to the management of the rural financial budget, and it is difficult to fully implement major projects. In order to avoid problems such as unreasonable resource allocation and financial risks in the rural financial budget, it is necessary to improve the scientific nature of budget preparation, conduct preliminary research and data analysis before budget preparation, carry out field research in rural areas, and collect data on rural industrial development, 218 market demand, and price fluctuations, so as to provide a basis for budget preparation. For example, in the preparation of the budget for agricultural industry support funds, it is necessary to analyze the market demand and the price trend of agricultural products, and then determine the direction and scale of capital investment to meet the development needs of the agricultural industry, and then adjust and update the budget content in a timely manner according to the dynamic changes of economic and social development, so as to improve the accuracy of budget preparation. 4.3. Strengthen the supervision of budget implementation In the process of implementing the rural financial budget, it is necessary to strengthen all-round supervision and establish a supervision system that combines internal supervision with external supervision. In terms of internal supervision, strengthen the supervision and inspection of the implementation of the budget by the financial departments and audit departments, regularly audit and evaluate the use of financial funds, and discover and correct existing problems in a timely manner; In terms of external supervision, we can make use of the supervisory role of the public, the media, and relevant departments to increase the transparency of budget implementation, establish a system for making financial budget information public, make public the implementation of the rural financial budget, take the initiative to accept the supervision of the public, and ensure the authority of financial budget management. In addition, it is also necessary to establish a scientific performance evaluation index system for the use of financial funds, conduct a comprehensive, objective, and fair evaluation of the use of rural financial budget funds, take the results of performance evaluation as an important basis for the next year's budget arrangement, ensure the quality of budget performance evaluation, and focus funds on projects with high efficiency according to the evaluation results, improve the efficiency of the use of financial funds, and ensure that financial funds give full play to their benefits. 4.4. Strengthen the construction of talent team In order to implement the major decisions and arrangements of the state and give full play to the role of financial functions, it is necessary to build a team of high- quality and professional outstanding financial personnel, form a vivid situation in which talented people come out in large numbers, make the best use of their talents, and promote the long-term sustainable development of rural financial undertakings. At present, the problem of lack of qualified personnel for rural financial budget management is becoming increasingly prominent, and it is necessary to do a good job in cultivating and introducing qualified personnel. On the one hand, the financial sector should fully realize the importance of personnel training, based on the comprehensive service to the development of rural financial undertakings, better play the role of financial functions, with a higher position, a broader vision, and more powerful measures, to build a career-oriented, innovative and hard-working, outstanding financial talent team. The professional quality and professional competence of existing staff will be enhanced through various means such as training courses, special lectures and e-learning. In terms of training content, it is necessary to include financial knowledge, budget management, performance evaluation, etc., to improve the comprehensive ability of staff. On the other hand, preferential policies should be formulated to attract outstanding external talents to work in rural areas and to expand the contingent of financial talents. In order to reduce the problem of brain drain, we can help talents solve problems such as housing and children's education, provide a good working environment, raise salary levels, and continuously inject new vitality and ideas into the rural financial budget management. 5. Conclusion Rural budget management plays an important role in promoting the process of rural economic revitalization. At present, in the process of rural financial budget management, we are faced with problems such as the shortage of funds and the prominent contradiction between demand, the lack of scientificity in budget formulation, the ineffective supervision of budget implementation, and the lack of professional talents, resulting in the low utilization rate of financial funds and the failure to proceed from the actual needs of rural development, which restricts the comprehensive development of the rural economy. In order to solve these problems, it is necessary to optimize the method of budgeting, optimize the allocation of funds, strengthen the supervision of budget implementation and the construction of talent teams. Through these measures, we will give full play to the efficiency of rural fiscal budget management, provide a solid financial guarantee for the revitalization of the rural economy, help the rural economy move towards a new journey of high-quality development, and realize the beautiful vision of strong agriculture, beautiful countryside and rich farmers as soon as possible. Acknowledgements Undergraduate Research Innovation Fund Project of Anhui University of Finance and Economics (XSKY24181) References [1] Chen Xiaofang. Suggestions on township budget management under the background of rural revitalization strategy[J].Shanxi Agricultural Economics,2024,(01):146-148.) [2] Wang Dongna. 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