1. According to the economic nature, financial expenditure is divided into productive expenditure and unproductive expenditure. Productive expenditure refers to the expenditure directly related to social material production, such as supporting rural production expenditure, agricultural sector fund expenditure, enterprise tapping potential and transformation expenditure. Unproductive expenditures refer to expenditures that are not directly related to social material production, such as national defense expenditures, armed police expenditures, cultural and educational expenditures, pensions and social welfare relief expenditures.

2, according to the final use of fiscal expenditure is divided into cumulative expenditure and consumption expenditure. Cumulative expenditure refers to the expenditure that is ultimately used to expand social reproduction and increase social reserves, such as capital construction expenditure, fund expenditure of industrial transportation departments, and potential issuance expenditure of enterprises. This is the guarantee of social expansion and reproduction; Consumption expenditure refers to the relief funds used for social welfare, which plays an important role in improving the material and cultural living standards of the whole society;

3, according to the relationship between fiscal expenditure and state functions, fiscal expenditure can be divided into:

(1) Economic construction expenditure, including capital construction expenditure, working capital expenditure, geological exploration expenditure, national material reserve expenditure, industrial transportation sector fund expenditure, business sector fund expenditure, etc.

(2) Social and cultural expenses, including scientific expenses and health expenses; ;

(3) Administrative funds, including the funds of public security organs and armed police forces;

(four) other expenditures, including defense expenditures, debt expenditures, policy subsidies and so on.

4, according to the national budget revenue and expenditure subjects, financial expenditure is divided into general budget expenditure, fund budget expenditure, special fund expenditure, fund appropriation expenditure and financial working capital expenditure. The accounting of financial expenditure by general budget accounting is classified according to the subjects of national budget expenditure.

Legal basis: Article 6 of the Budget Law of the People's Republic of China.

General public budget is used to protect and improve people's livelihood, promote economic and social development, safeguard national security and maintain the normal operation of state institutions.

The general public budget of the central government includes the budgets of various central departments (including directly affiliated units, the same below) and the budget of tax refund and transfer payment from the central government to local governments.

The general budget revenue of the central government includes the revenue of the central government at the same level and the revenue of local governments to the central government. The general budget expenditure of the central government includes the expenditure of the central government at the same level, the tax refund from the central government to the local government and the transfer payment.