General Budgetary Expenditure

The expenditure allocated by the state to the centralized budget revenue is allocated and used in a planned way.

The classification of general budget expenditure is divided into four grades: "class", "money", "item" and "item". The specific division is unified by the state financial department.

"It is divided into 29 categories: capital construction expenses, construction funds, simple construction costs, geological prospecting fees, technology, three expenses, mobile funds, support for rural production expenses, agricultural and forestry meteorological departments and other utilities, business sector expenses, industrial maintenance fees, urban maintenance fees, cultural and educational undertakings, scientific and technological expenses, other departments and business expenses, pension and social welfare remedies, defense expenditure, administrative expenses, armed police force expenditures, public security expenditure, policy subsidy expenditures, debt expenditures, support for external assistance, support for underdeveloped areas, other expenditures, total reserve, budget allocation, agricultural comprehensive development expenditures, health funds, and administrative institutions. Say" class "

There are three stages from the allocation to the actual cost.

The first stage is the appropriation stage, that is, the fiscal appropriation is allocated from the State Treasury to the competent department according to the budget, and then the appropriation unit is allocated from the competent department; the second stage is the stage of bank expenditure, that is, the deposit unit takes deposits from the bank's expenditure to form the reserve cash, material reserve or temporary payment funds; the third stage is the actual expenditure stage, that is, the unit directly draws funds for consumption or the use of materials and cash.

For the funds already appropriated to the unit of use, the part of the bank which has been extracted by the unit from the bank can not be redistributed even if it is not actually consumed. Under the circumstances of the total amount of funds, the funds appropriated by the financial department, that is, the unit of use is not extracted from the bank, nor can it be redistributed as a budgetary fund.

Therefore, according to the principle of cash basis, there are two kinds of general budgetary expenditures: the budgetary expenditure is based on the standard of bank expenditure, and the budgetary expenditure is set according to the standard of appropriation.

After the implementation of the general expenses of administrative funds, the general budgetary expenditures shall be reported in accordance with appropriations.

(1) the capital expenditure for the implementation of quota management is reported in accordance with the bank expenditure of the unit of expenditure; (2) the non contracted expenditure and special expenditure of the administrative institutions are usually reported according to the financial appropriation, and the expenditure is rewritten at the end of the year when the funds are cleared and settled.

For the purpose of recovering the amount of expenditures previously issued, except for other provisions of the financial department, the current expenditure should be written off; (3) in the process of budget execution, the budgetary fund budget shall be allocated to the next year's funds before the end of the fiscal year before the end of the fiscal year, and the appropriation will be treated as a pre appropriation, and the budgetary expenditure will be reported according to the prescribed size.

The general budget accounting at all levels should set up the general budgetary expenditure account and calculate the expenses paid by the budget outskirts.

When the general budget accountant processes direct budgetary expenditures, it debit this subject, credited "Treasury Deposits" and other subjects. When handling capital expenditure on quota management, it debit the subject according to the bank expenditure reported by the Construction Bank, and credits the "capital allocation" subject.