Personnel expenditure refers to the expenditure directly used for the personal part of the civil servants, specifically including basic salaries, subsidized salaries, other salaries, employee welfare costs, social security fees and so on.
Expenditure for public funds refers to the expenditure of administrative units for the maintenance of equipment and facilities to fulfill their work tasks, as well as the expenditure directly used for official activities, specifically including official expenses, operational expenses, repair costs, equipment purchase costs, other costs, etc.
Introduction of each cost:
Basic salary. It is the main form of labor remuneration given by the national government to the staff of administrative units, including standard salary (consisting of basic salary, job salary, seniority allowance, and regional cost-of-living allowance stipulated by the state), cost-of-living allowance for semi-discharged staff, and retained salary.
Subsidized wages. It is a supplement and extension of the basic wage, and is a subsidy for the life and work of serving employees, including winter heating subsidies, subsidies for employees' transportation to and from work, small-unit meal subsidies, and food and oil subsidies.
Other wages. It is in addition to the basic salary, subsidized salary, issued to the administrative staff within the scope of the total wages of the state regulations of various allowances, subsidies, bonuses and so on.
Employee welfare expenses. It is used to promote the material welfare of employees, to help employees' families to solve the difficulties of birth, old age, illness, death and other aspects of the expenses paid, including trade union funds, welfare fees, family visit expenses, one-child health care, survivors of the living difficulties of the subsidies, funeral expenses, food subsidies during hospitalization of employees injured at work, public medical expenses, cleaning fees, etc..
Social security fees. It includes the social security fees paid in accordance with state regulations, the employees' housing fund and the costs of retired personnel have not been transferred.
Official expenses. It refers to the costs and expenses of administrative units for daily administrative management, including office expenses, postage and electricity, utilities, travel expenses, heating expenses, conference expenses, rental expenses, vehicle and boat maintenance and repair expenses, motor vehicle and boat oil and fuel expenses and so on.
Operational expenses. It refers to the expenditures on expendable costs and the costs of purchasing low value consumables required by the administrative units to fulfill their professions, including the operational costs of the party groups above the county, religious operational costs, the cost of making uniforms for the temporary personnel going abroad of the foreign affairs departments and other administrative units, travel costs, subsidies for foreign living expenses and travel costs of the foreign guests, hospitality costs, and the cost of printing the bulk account books of the relevant departments, forms, tickets, rules and regulations, information and materials, and so on.
Repair expenses. It refers to the administrative unit of the public housing, buildings and ancillary equipment repair costs and rent of rented public housing, as well as less than the amount of capital investment in sporadic civil engineering costs.
Equipment acquisition costs. It refers to the administrative unit according to the fixed assets management equipment acquisition costs. It includes the cost of general equipment acquisition, specialized equipment acquisition, vehicle acquisition, book acquisition and other acquisitions.
Other costs. It refers to the costs other than the above items.
Recurrent expenditures are accounted for through the establishment of "Expenditures - Recurrent Expenditures" second-level accounts, and under the second-level accounts are set up in accordance with the unified provisions of the financial sector "item", "section" level expenditure accounts. Under the second-level accounts, detailed accounts are set up in accordance with the "item" and "section" level expenditure accounts standardized by the financial departments.