Question 1: What does fiscal transfer expenditure mainly include?
Fiscal expenditures are classified according to their economic nature, that is, according to whether fiscal expenditures can directly receive equivalent compensation. They can be divided into purchasing expenditures and transfer expenditures.
Among them, transfer expenditure refers to the government's unilateral transfer of part of the fiscal funds to residents and other beneficiaries for free in a certain manner, which mainly consists of social security expenditures and fiscal subsidies.
Social Security Expenditure (The Expenditure Of Social Security) is an important part of fiscal transfer payments. It mainly refers to the national fiscal expenditure for social security, and includes social security expenditure arranged by non-fiscal funds. Its content mainly includes social insurance expenditure and
Social welfare expenditures (including social relief expenditures or social subsidy expenditures and social preferential treatment expenditures).
Fiscal subsidies are a type of funding provided by the state through special fiscal arrangements funds to state-owned enterprises or individual workers in order to achieve specific political and economic goals.
The scope of subsidies involves all sectors of the national economy such as industry, agriculture, commerce, transportation, construction, and foreign trade, as well as all links of production, circulation, consumption, and all aspects of residents' lives.
So the answer should be: ABCD Question 2: What is transfer expenditure?
Hello classmate, I am happy to answer your questions!
Difficulties The confidence of social security comes from the financing model, the nature and content of financial subsidies, and the classification of financial subsidies.
P39 transfer expenditure, the symmetry of purchasing expenditure.
Refers to the free provision of financial funds to residents, enterprises, institutions and other units.
It refers to expenditures in which the government unilaterally transfers a part of fiscal funds to residents and other beneficiaries for free in a certain manner.
Transfer expenditures mainly consist of social security expenditures and fiscal subsidies.
Expenditures are divided into three categories: subsidy expenditures, donation expenditures and debt interest expenditures, which reflect the non-market redistribution activities of the Communist Party of China.
The greater the proportion of transfer expenditures in total fiscal expenditures, the greater the direct impact of fiscal activities on income distribution.
This is a way of redistributing income.
Transfer expenditure reflects the three major functions of public finance efficiency, fairness and stability.
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Question 3: Can anyone provide a detailed introduction to the accounting scope of the "transfer expenditure" account in the accounting of administrative institutions?
You have to ask the Finance Bureau whether it offsets the transfer expenditures with the subordinate units when reporting the financial accounts at the end of the year. Question 4: What are the main differences between purchase expenditures and transfer expenditures? 5 points (1) Different functions.
The role of purchasing expenditure is to exchange the funds controlled by *** with the goods and services provided by microeconomic entities through expenditure. *** directly appears in the market as a buyer of goods and services. Therefore, for
It has a direct impact on social production and employment.
Such spending certainly also affects distribution, but this effect is indirect.
The role of transfer expenditure is to transfer all funds to the recipient through the expenditure process. It is the transfer of the right to use funds. After microeconomic entities obtain the funds, whether they are used to purchase goods and services and
Which goods and services are purchased is out of the control of the government, so such expenditures directly affect income distribution, while the impact on production and employment is indirect.
(2) The principles followed are different from the efficiency constraints on ***.
When arranging purchasing expenditures, the government must follow the principle of equivalent exchange. Therefore, the financial activities reflected in purchasing expenditures form strong efficiency constraints on the government.
There are no very clear and consistent principles to follow when arranging transfer expenditures, and it is also extremely difficult to convert the benefits of fiscal expenditures.
Due to the above reasons, the scale and structure of transfer expenditures can only be determined to a considerable extent based on the negotiations between the government and microeconomic leaders, the central government and local governments. Obviously, through transfers
The fiscal activities reflected in sexual expenditures have soft efficiency constraints on the government.
(3) The efficiency constraints on microeconomic entities are different.
Microeconomic entities must also follow the principle of equivalent exchange when contacting consumers with purchasing expenditures.
For enterprises that provide goods and services to the public, the size of their profits depends on market supply and demand conditions and the comparison between sales revenue and production costs. Therefore, the budget constraints on microeconomic entities are hard.
When microeconomic entities are connected with ***'s transfer expenditures, no exchange occurs.
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