Article 37 Total accounting expenditure includes general public budget expenditure, government fund budget expenditure, state-owned capital operation budget expenditure, financial special account management fund expenditure, special fund expenditure, transfer payment expenditure, debt repayment expenditure, debt borrowing expenditure, etc.

The general public budget expenditure at the corresponding level refers to the expenditure included in the general public budget managed by the government and used by the government at the corresponding level.

The budget expenditure of government funds at the corresponding level refers to the expenditure managed by the government, used by the government at the corresponding level and included in the budget of government funds.

The budget expenditure of state-owned capital operation at the corresponding level refers to the expenditure managed by the government, used by the government at the corresponding level and included in the budget of state-owned capital operation.

Financial account management expenditure refers to the expenditure arranged by the government for education expenses and other funds included in the financial account management.

Special fund expenditure refers to the expenditure arranged by the government finance with proceeds from special purpose fund.

Transfer expenditure refers to the expenditure formed by the transfer payment of funds between governments at all levels and different types of funds between governments at the same level, including subsidy expenditure, upper-solution expenditure, transfer payment funds and interregional assistance expenditure.

Among them, subsidy expenditure refers to the funds that the government at the same level subsidizes the lower level government according to the provisions of the financial system or due to special needs, including tax refund and transfer payment to the lower level.

The above expenditures refer to the funds paid by the government at the same level to the higher level government in accordance with the provisions of the financial system.

Transfer-out funds refer to funds transferred from one type of funds to other types of budgets in order to balance budget revenue and expenditure.

Inter-regional aid expenditure refers to all kinds of aid, donations and other capital expenditures arranged by donor governments for the overall use of recipient governments' finances.

Debt-to-loan expenditure refers to the debt expenditure lent by the government finance at the same level to the finance of the lower level.

Debt service expenditure refers to the government financial repayment of debt principal expenditure undertaken by the government at the same level.