Every year around October, administrative institutions at all levels begin to prepare the budget for the next year. In our country, the government budget is called comprehensive budget.

what is a comprehensive budget? What are the contents?

The reason why the current government budget is a comprehensive budget is relative to the previous single financial budget management.

before the revision of China's budget law in 214, the government's fiscal budget only included the general public budget, and other fiscal revenue and expenditure activities, such as social insurance fund revenue and expenditure, were not included in the budget caliber.

The newly revised Budget Law in 214 expanded the scope of government budget. Now, in addition to the general public budget, government funds, state-owned capital management and social insurance funds are all included in the budget, which is also called full-caliber government budget.

let's get to know the members of the comprehensive budget family.

1. "Big Brother"-general public budget. General public budget is the most basic means for the government to play its public functions.

the main source of income of general public budget is tax revenue closely related to every enterprise and citizen. In addition, funds raised by government borrowing and administrative fees are also included in the income.

the general public budget also covers a wide range of expenditures, such as salaries and bonuses of personnel within the system and the provision of basic public service products, which can be said to be the pillar of the main responsibility.

"single-minded second brother"-government fund budget. The reason why the government fund budget is the most exclusive one in the budget family is because the government fund budget is a fund collected, collected or raised from a specific object, which is specially used for the expenditure budget of the development of a specific public enterprise.

The income of government funds is earmarked according to the regulations, which can be used up in the current year and can be carried forward to the next year.

The "third brother with money" is the operating budget of state-owned capital. Generally speaking, the budget revenue of state-owned capital operation is the income that the profits, dividend interest and liquidation of state-owned enterprises or state-controlled enterprises are handed over to the state according to a certain proportion. The budget expenditure of state-owned capital operation is also mainly used for reinvestment in the development and layout of state-owned economy.

different types of enterprises pay different proportions of profits, among which tobacco, petroleum and petrochemical resources-based central enterprises pay the highest proportion.

"four sisters who work hard"-the budget of social insurance fund. With the continuous improvement of the social security system, the coverage of various social insurances continues to expand, and the social insurance fund budget is the activity of coordinating this part of income and expenditure.

If you want to know more about the specific revenue and expenditure items in the government budget, please refer to the Classification of Government Revenue and Expenditure.

At the end of each year, when formulating the budget for the next year, the Ministry of Finance will revise this book, which specifies the types of funds for the fiscal revenue and expenditure items for the next year. Each unit in the system can be said to have one person engaged in finance. Because of its blue cover, Jianghu people call it a "small blueprint".