1, China's financial expenditure forms:
The way and means of financial expenditure, divided into non-reimbursable appropriation and reimbursable use of two kinds.
1, non-reimbursable appropriations refers to the financial funds at the upper and lower levels of finance between the non-reimbursable transfer as well as financial funds from the financial sector to the payment unit of the non-reimbursable transfer as well as financial funds from the financial sector to the use of the unit of the non-reimbursable transfer of financial expenditures, is the most basic way of financial expenditures. The non-reimbursable appropriation is usually used for the difference between the funds required by the various state administrations and the authorized expenditures of the state-owned non-profit institutions over the revenues.
2, reimbursable use refers to the lending of financial working capital and financial working capital release of financial funds, for reimbursable use of financial working capital in addition to the source of financial working capital income, mainly by way of financial expenditures to set up and replenishment.
2, financial expenditure of the state finance will be raised for the distribution of funds to meet the needs of economic construction and various undertakings, including:
1, capital expenditure: refers to the relevant provisions of the state, belongs to the scope of the capital construction of capital construction of reimbursable use, appropriation, capital expenditures, and approved by the state on the Special and policy-oriented capital investment loans, in the department's capital investment in the amount of co-ordinated payment of the discount expenditure.
2, enterprise tapping and transformation funds: refers to the state budget allocated for enterprise tapping, innovation and transformation of funds. Including the departments of the enterprise tapping into the transformation of funds and enterprise tapping into the transformation of loan funds for agricultural services, county-run "five small" enterprise technological transformation subsidies, tapping into the transformation of loan interest subsidy funds.
3, geological exploration costs: refers to the state budget for geological exploration unit of the exploration work costs, including geological exploration management organization and its business unit funds, geological exploration funds.
4, science and technology costs: refers to the state budget for scientific and technological expenditures, including new product trial production costs, intermediate test costs, important scientific research grants.
5, support for rural production expenditures: refers to the state financial support for rural collectives (households) of various production expenditures. Including small farmland water conservancy and well-drilling, sprinkler irrigation and other subsidies held in rural areas, subsidies for rural soil and water conservation measures, subsidies for small hydroelectric power stations held in rural areas, subsidies for major drought, rural land subsidies, support for township and village enterprises, support for the funds of the Rural Cooperative Organization of production, rural agricultural extension and planting subsidies, subsidies for rural pastureland and livestock protection, rural afforestation and forestry protection subsidies, rural aquaculture subsidies, rural fisheries subsidies. subsidies, rural aquaculture subsidies, and special funds for the development of food production.
6, agriculture, forestry, water conservancy, meteorology and other departments of the cause of the cost: refers to the state finance for agricultural reclamation, farms, agriculture, animal husbandry, agricultural machinery, forestry, forestry, water conservancy, water conservancy, meteorology, township and village enterprises, technology promotion, seed promotion (demonstration), animal and plant (livestock and poultry, forests) protection, water quality monitoring, exploration and design, resource surveys, cadres and other costs of training, horticulture and specialties, subsidies, specialized secondary school funds, flying pasture experiments and grasses. school funds, fly sowing pasture trial subsidies, camping agencies, meteorological agency funds, fisheries fees and agricultural management fees.
7, industry, transportation, commerce and other sectors of the business costs: refers to the state budget paid to the industry, transportation, commerce and other sectors for the development of personnel and public expenditures, including exploration and design fees, secondary specialized school funds, technical school funds, cadres training fees.
8, culture, education, science and health: refers to the state budget for culture, publishing, cultural relics, education, health, traditional Chinese medicine, public medical care, sports, archives, earthquakes, marine, communications, film and television, family planning, party, government and group cadres training, natural sciences, social sciences, the Association of Science and Technology and other items of the cause of the personnel and public expenditure, as well as special funds for high-tech research. Mainly includes salaries, subsidized salaries, welfare, retirement, grants, official expenses, equipment acquisition, repair costs, operating costs, differential subsidies.
9, pensions and social welfare relief: refers to the state budget for pensions and social welfare relief funds. Including by the civil affairs department of the expenditure of the families of martyrs and the families of the sick and disabled one-time, regular pensions, revolutionary disability pensions, all kinds of disability benefits, martyrs, demobilized veterans living subsidies, veterans resettlement fees, preferential welfare institutions, the management of martyrs' memorial buildings, maintenance costs, natural disaster relief and reconstruction of natural disasters and subsidies, etc..
10, administrative institutions retirement expenditure: refers to the implementation of the centralized management of administrative institutions retirement funds.
11. Expenditure on social security subsidies: refers to the expenditure on subsidies from the state budget for social security, including subsidies to the Social Insurance Fund, subsidies for employment promotion, subsidies for laid-off workers in state-owned enterprises, and supplements to the National Social Security Fund.
12. National Defense Expenditures: refers to the expenditures of the state budget for national defense construction and the defense of national security, including national defense fees, national defense research and development expenses, militia construction, and special project expenditures.
13, administrative expenses: including administrative expenditures, party and group subsidy expenditures, diplomatic expenditures, public security expenditures, judicial expenditures, court expenditures, prosecutor's office expenditures and subsidies for public prosecutors and lawyers to handle case costs.
14, policy subsidy expenditures: refers to approved by the state, by the state finance allocated for food, cotton and oil and other products price subsidy expenditures. Mainly includes grain, cotton, oil price differential subsidies, price suppression and reserve sugar subsidies, agricultural production materials price differential subsidies, food risk fund, food risk fund, local coal risk fund.
15, debt interest expenditure: refers to the national budget for the repayment of domestic and foreign debt interest expenditure.
Three, the main scope of financial expenditure:
1, to ensure the normal functioning of the state apparatus, maintain national security, consolidate the construction of government power at all levels of expenditure, such as administration, national defense, foreign affairs, public security, justice, supervision and other aspects of expenditure.
2. Expenditures on social public **** undertakings that maintain the stability of the whole society, improve the quality of the whole nation, and have a great external social effect, such as expenditures on social security, science and technology, education, health, culture, poverty alleviation and so on.
3. Expenditures on public welfare infrastructure construction that are conducive to the improvement of the economic and ecological environments and have great external economic effects, such as expenditures on water conservancy, electric power, roads, bridges, environmental protection and ecology.
4, China's current economy is in a period of transition, in the market mechanism is not yet perfect conditions, the state should also have the necessary regulation of macroeconomic operations, the financial sector should also be retained a certain amount of financial resources, appropriate intervention in economic activities.