Based on the hierarchy of expenditure, the expenditure of administrative institutions is divided into the expenditure of the unit and the expenditure on other units.
The expenditure of the unit refers to all kinds of expenditures incurred in order to fulfill the operational and other activities of the unit. Including business expenses, operating expenses, capital expenditures, expenditures to higher levels and so on.
Expenditure on other units refers to the expenditures incurred by the subordinate units in transferring appropriations to the lower levels and allocating the funds centralized in the unit to the subordinate units for their use, including appropriations, subsidies to the subordinate units and so on.
(2) Classification of Expenditures by Purpose
Divided according to the purpose of expenditures, that is, classified in accordance with the provisions of the government budgetary income and expenditure subjects of the "item" level of the subject, the provisions of the budgetary income and expenditure subjects of the 2000 fiscal year, for example, its contents include:
1. Basic Salary
It reflects the basic wages uniformly stipulated by the State, including the basic wages, positional wages, grade wages, length-of-service wages of the personnel of the administrative organs, the post (technical grade) wages of the workers of the organs and the bonuses in the proportion stipulated by the State, the fixed wages of the staff of the administrative units and the stipulated allowances in the proportion stipulated by the State, and the temporary treatment during the trainee period of graduates of all kinds of schools.
2. Subsidized Wages
It reflects the allowances and subsidies uniformly stipulated by the State, including various post allowances, price subsidies, regional subsidies, winter heating subsidies, and subsidies for the transportation costs of employees to and from work.
3. Allowances for Administrative Institutions
It includes special government allowances, teaching-age allowances, classroom teacher allowances, special education allowances, nursing-age allowances, athletes' allowances, art-worker's allowances, post allowances for welfare institutions, receiving station allowances, sign language fees, sanitation allowances, allowances for veteran cadre staff, and post allowances for accounting staff.
4. Social Security Fees
Reflects the basic pension, basic medical care, unemployment, work injury, maternity and other social insurance premiums paid by the unit for the employees, and the employment security fund for the disabled.
5. Employee Welfare Expenses
It reflects the appropriated labor union funds, the standard withdrawal of the staff's welfare expenses, the one-child allowance, the medical expenses of the employees who do not participate in medical insurance, the hospitalization due to service-incurred injuries, the meal subsidy during the stay in the sanatorium, the wages of the staff during the period of sick leave of more than two months (excluding the wages of the staff who are eligible to take leave of absence), the employee's family visit and travel expenses paid by the original unit, and the wages of the staff who are eligible for leave. travel expenses, severance pay paid by the original unit, travel expenses for the retired staff and their accompanying family members, cremation expenses for the death of the employee, living hardship allowance for the surviving family members, and allowance for the long-term supporters.
6. Scholarships
It reflects the study grants, scholarships, student loans, living expenses for students studying abroad (internships), meal allowances and subsidies for living expenses for students of amateur sports schools for young people, and living expenses for students studying in China who are covered by us or enjoy our scholarships according to the agreement and for students who are studying for further training.
7. Expenditures on goods and services
Reflects the expenditures on the purchase of goods and services (excluding expenditures on the purchase of fixed assets). Including office expenses, printing costs, consulting fees, handling fees, water, electricity, post and telecommunications costs.
8. Equipment acquisition costs
It reflects the administrative institutions are not enough capital investment amount, according to the fixed assets management of office general equipment, vehicles and ships, such as the purchase cost, vehicle purchase surcharge, teaching, scientific research and medical units of the professional setup of the purchase cost, professional libraries, cultural libraries, cultural stations book acquisition costs, as well as the general administrative institutions of the purchase cost of books, archive equipment acquisition costs, etc. The criteria for the division of business expenses and capital investment shall be handled in accordance with the regulations of the State Planning Commission. In accordance with the provisions of the various equipment charged by the business expenses, in line with the standards of fixed assets included in this item, not enough fixed assets included in the relevant items.
9. Maintenance (care) costs
Reflects the unit's daily expenses of fixed assets (excluding vehicles and boats and other means of transportation) repair and maintenance costs, network information systems operation and maintenance costs, as well as the provisions of the withdrawal of repair and purchase funds. Specifically, it includes equipment maintenance costs, building maintenance costs, extraction of repair and purchase funds, and other maintenance costs.
10. Other Commodity and Service Expenditures
Reflects the daily public expenditures not included in the above subjects. Such as administrative compensation and litigation fees, membership fees, visiting fees, advertising, other labor costs and special needs of retirees, public funds. Specifically, including publicity, administrative compensation, administrative litigation fees, public funds for retired staff, withdrawing housing funds, gas fees.
11. Medical Expenses
Reflects the medical expenses of administrative and institutional employees and retired personnel, the medical expenses of retired personnel transferred from the military to the government for resettlement, the medical expenses of students, the medical subsidies for those who have been given preferential treatment and the expenditures on subsidizing the farmers to take part in the new type of rural cooperative medical care according to the state regulations and the expenditures on the medical aid for the poor families in urban and rural areas.
12. Other Expenses
Reflecting other expenditures that cannot be classified into the above economic accounts, mainly including reserve funds, reserved or supplemented by the National Social Security Fund, unclassified project expenditures, and other expenditures.