Fund budget expenditure is the expenditure arranged by governments at all levels with fund budget income. According to the Notice of the Ministry of Finance on Printing and Distributing (200 1 year government budget revenue and expenditure items) (FB [2000] 129), the fund budget expenditure is divided into eight categories: including industrial transportation sector fund expenditure, commercial sector fund expenditure, cultural and educational sector fund expenditure, agricultural sector fund expenditure and paid land use.
Funds allocation expenditure refers to the funds allocation expenditure between the central and local governments at all levels due to income distribution, system settlement and transfer payment, as well as the funds allocation expenditure due to the balance of budget at the corresponding level.
Financial working capital expenditure is the expenditure incurred by users of financial working capital due to paid use of working capital. As a way of paid distribution of financial funds, the occupier of financial working capital, whether it is a lower-level financial institution or a specific user, must pay a certain fee to improve the use effect of funds.
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In order to realize the scientific use of financial funds and meet the needs of the state to complete various functions, the arrangement of financial expenditure should embody the following principles:
(1) overall consideration. The development of the national economic construction department and the national administrative department needs a lot of funds. The contradiction between fiscal revenue and expenditure is not only reflected in the total amount, but also in the distribution of limited financial funds among departments. The arrangement of fiscal expenditure should deal with the relationship between accumulated expenditure and consumption expenditure, and the relationship between productive expenditure and unproductive expenditure, so as to make overall plans and comprehensive arrangements.
(2) Live within our means. There is always a quantitative contradiction between fiscal revenue and finance. Without the quantitative boundary of fiscal revenue, blindly expanding fiscal expenditure will seriously affect the stable development of the national economy. Therefore, the arrangement of fiscal expenditure should be within the scope of fiscal revenue to avoid a large fiscal deficit.
(3) stress efficiency. The benefits of fiscal expenditure are reflected in the economic and social benefits of fiscal investment. In order to ensure that the limited financial funds can give full play to their characteristics, units that have economic benefits and do not need financial support should adopt the methods of free allocation and paid use, financial capital investment and self-financing, financial arrangement and future financial supervision.
Baidu Encyclopedia-National Financial Expenditure