Fund budget expenditure refers to the living allowance, retirement pension, medical subsidy and other expenditures paid by the state from various funds, which are used to ensure the basic life of every social member under special circumstances such as old age, illness, disability and unemployment. According to the source channels of raising funds, it can be divided into budgetary expenditures and extrabudgetary expenditures. According to the purpose of the fund, the budgetary fund expenditure can be divided into relief and re-employment fund expenditure, urban residents minimum living security line fund expenditure and employee medical insurance fund expenditure; Extra-budgetary expenditure includes expenditure of endowment insurance fund for enterprise employees, expenditure of endowment insurance fund for government institutions, expenditure of rural endowment insurance fund, expenditure of unemployment insurance fund for enterprise employees, expenditure of industrial injury insurance fund for enterprise employees, expenditure of maternity insurance fund for enterprise employees, expenditure of employment security fund for the disabled, expenditure of social welfare fund and expenditure of housing accumulation fund. Other expenditures refer to social security expenditures other than the above.