The main content of expenditure The functional classification of expenditure mainly reflects the various functional activities of the government and its policy objectives. According to the situation of government functions and activities under the condition of socialist market economy and the international common practice, government expenditure is divided into three levels: category, paragraph and item. Among them, the settings of two subjects, class and subject, are as follows:
General public business
It is divided into 32 sections: people's congress affairs, CPPCC affairs, government organs and related institutions affairs, development and reform affairs, statistical information affairs, financial affairs, tax affairs, audit affairs, customs affairs, personnel affairs, discipline inspection and supervision affairs, population and family planning affairs, business affairs, intellectual property affairs, industrial and commercial administration affairs, food and drug supervision and management affairs, quality and technical supervision, inspection and quarantine affairs, and land and resources affairs. Expenditure on general public services such as marine management affairs, surveying and mapping affairs, earthquake affairs, meteorological affairs, ethnic affairs, religious affairs, Hong Kong, Macao and overseas Chinese affairs, archives affairs, production party affairs, democratic party affairs, mass organization affairs, lottery affairs and national debt affairs.
diplomacy
It is divided into eight sections: diplomatic management affairs, overseas institutions, foreign aid, international organizations, foreign cooperation and exchanges, foreign publicity, joint boundary inspection and other diplomatic expenditures.
national defence
It is divided into three sections: active troops and national defense reserve forces, national defense mobilization and other national defense expenditures.
public safety
It is divided into 10 items: armed police, public security, national security, procuratorial work, courts, justice, prisons, reeducation through labor, state secrets and other public security expenditures.
education
It is divided into 10 items: education management affairs, general education, vocational education, adult education, radio and television education, study abroad education, special education, teachers' continuing education and cadres' continuing education, additional education and education fund expenditures, and other education expenditures.
science and technology
It is divided into nine sections: scientific and technological management affairs, basic research, applied research, technological research and development, scientific and technological conditions and services, social sciences, scientific and technological popularization, scientific and technological exchanges and cooperation, and other scientific and technological expenditures.
Culture, sports and media
It is divided into six sections: culture, cultural relics, sports, radio, film and television, press and publication, other cultural sports and media expenditure.
Social security and employment
It is divided into 17 sections: social security and employment management affairs, civil affairs, financial subsidies of social insurance funds, supplementary national social security funds, retirement of administrative institutions, subsidies for enterprise closure and bankruptcy, employment subsidies, pensions, retirement resettlement, social welfare, undertakings for the disabled, minimum living security for urban residents, social assistance in other cities, rural social assistance, life assistance in natural disasters, Red Cross undertakings, other social security and employment expenses.
Social insurance fund expenditure
It is divided into six parts: basic endowment insurance fund expenditure, unemployment insurance fund expenditure, basic medical insurance fund expenditure, industrial injury insurance fund expenditure, maternity insurance fund expenditure and other social insurance funds expenditure.
hygiene
It is divided into 10 items: medical and health management affairs, medical services, community health services, medical security, disease prevention and control, health supervision, maternal and child health care, rural health, traditional Chinese medicine and other medical and health expenditures.
environmental protection
It is divided into 10 items: environmental protection management affairs, environmental monitoring and supervision, pollution prevention, natural ecological protection, natural forest protection, returning farmland to forests, sandstorm and desert control, returning grazing to grassland, returning farmland to grassland, and other environmental protection expenditures.
Urban and rural community affairs
It is divided into 10 items: urban and rural community management affairs, urban and rural community planning and management, urban and rural community public facilities, urban and rural community housing, urban and rural community environmental sanitation, construction market management and supervision, government housing fund expenditure, paid land use expenditure, urban public utilities additional expenditure and other urban and rural community affairs expenditure.
Agriculture, forestry and water affairs
It is divided into seven sections: agriculture, forestry and water conservancy, South-to-North Water Diversion, poverty alleviation, comprehensive agricultural development and other agriculture, forestry and water affairs expenditures.
transport
It is divided into four parts: highway and waterway transportation, railway transportation, civil aviation transportation and other transportation costs.
Business and financial affairs.
It is divided into 18 items: extractive industry, manufacturing industry, construction industry, electric power, information industry, tourism, foreign-related development, grain and oil affairs, commercial circulation affairs, material reserve, financial industry, tobacco affairs, safety production, state-owned assets supervision, small and medium-sized enterprise affairs, renewable energy, energy-saving utilization, and other industrial and commercial and financial affairs.
other charges
It is divided into four sections: reserve fund, reserve at the beginning of the year, housing reform expenditure and other expenditure.
transfer expenditure
Transfer expenditure is divided into eight sections: refundable expenditure, financial transfer payment, special transfer payment, government fund transfer payment, lottery public welfare fund transfer payment, extra-budgetary transfer expenditure, transferred funds and year-end balance.
The classification of expenditure is reimbursement expenditure; The first is consumable expenditure.
The former is mainly to pay off all kinds of debts, which has nothing to do with the production cost of products and is not regarded as productive expenditure;
The latter is related to the production cost of products, and will be converted into capital expenditure and income expenditure sooner or later: the characteristic of capital expenditure is that its income will last longer than an accounting period, so it will be capitalized first when it occurs, and part of it will be converted into current expenses according to the accrual basis principle; Income and expenditure are different. It happened in an accounting period, and its future economic benefits have been consumed in an accounting period, so it can be used in full or in full as current expenses.
Classification of public expenditure According to different purposes and standards, public expenditure can be divided into the following categories:
Classification by object of expenditure
Classification by expenditure purpose is the main classification method of public expenditure in China so far.
China's public expenditure is classified by use, mainly including capital construction expenditure, circulating funds, tapping potential and transforming funds and science and technology, geological exploration expenses, industrial and commercial department expenses, supporting rural production expenses and various agricultural expenses, cultural, educational, scientific and health expenses, pension and social relief expenses, national defense expenses, administrative expenses and price subsidies.
From the perspective of dynamic reproduction, it can be divided into investment expenditure and consumer expenditure.
Classification according to budget
Public expenditure is classified according to the budget-expenditure items compiled according to the government public budget-generally as follows:
(1) General administrative expenditure, mainly the administrative expenditure of governments, legislatures and judicial units at all levels in China;
(2) National defense expenditure refers to all expenditures of the government to provide national defense supplies;
(3) Expenditure on education, science and culture;
(4) Foreign affairs expenditure, national foreign affairs expenditure and foreign aid expenditure;
(5) The expenses for maintaining public order and social order are mainly the expenses of police, courts and procuratorates.
(6) social security expenditure;
(seven) business expenses of industrial and commercial departments;
(8) Agricultural expenditure, including comprehensive agricultural development expenditure;
(9) Public welfare expenditure, mainly including water, electricity, gas, public transportation, urban sanitation and living environment (including greening and air);
(10) Expenditure for supporting poor areas;
(1 1) Environmental protection expenditure;
(12) public * * * project expenditure;
(13) Price subsidy expenditure;
(14) national reserve expenditure;
(15) Debt service expenditure.
Classification according to state function
According to the classification of state functions, China divides public expenditure into five categories: economic construction expenditure, social and cultural expenditure, national defense expenditure, administrative expenditure and other expenditures.
Classification by economic nature
There are two kinds of public expenditure, one is consumable public expenditure, and the other is transfer payment expenditure. Therefore, all public expenditure can be divided into two categories: purchase expenditure and transfer expenditure.
1, procurement expenditure
The purchase expenditure directly represents the government's activities of purchasing goods or services, including the expenditure of purchasing goods or services required by the government's daily activities or state investment.
In the total public expenditure, purchase expenditure accounts for a larger proportion, public activities have a greater direct impact on production and employment, and the scale of resources allocated through public activities is larger; On the contrary, the proportion of transfer expenditure is larger, and public activities have a greater direct impact on income distribution.
2. transfer expenditure
The transfer of public expenditure is directly manifested in the freedom and unilateral transfer of funds. This kind of expenditure mainly includes the expenditure of government departments on pensions, subsidies, debt interest and unemployment benefits.
Transfer expenditure plays a role in the transfer of the right to use funds. This kind of expenditure directly affects income distribution, but indirectly affects production and employment.
International classification