A precise understanding of the fundamental requirements of water budget management is crucial for establishing sound institutional framework and operational mechanisms

and for promoting the economical and efficient use of water resources.Drawing on the practices and experiences of fiscal budget management and the insights gained from pilot programs

this paper benchmarks the governance needs associated with high-quality development of water sector

and proposes six core principles for effective water budget management

including enforceable constraints

balanced supply and demand

scientific accounting

market-based regulation

precise control

and performance-oriented evaluation. Based on these dimensions

the study defines key requirements

guiding principles

and implementation pathways

providing a reference for the development of robust and effective water budget management system.