陈共财政讲义第03章 财政支出规模与结构分析（Chen public lectures on the analysis of chapter 03 the scale and structure of fiscal expenditure）.docVIP

陈共财政讲义第03章 财政支出规模与结构分析（Chen public lectures on the analysis of chapter 03 the scale and structure of fiscal expenditure） The first quarter of fiscal expenditure classification 1. according to the classification of fiscal function According to the classification of fiscal function, also known as the past classification cost categories, here the class refers to the state functions respectively, so, according to the classification of fiscal function properties, which can also be called according to the classification of the functions of state do. Our basis of state functions, the financial expenditure is divided into economic construction costs, social and educational expenses, defense spending, administrative fees and other expenses five. 2. according to the expenditure classification According to the classification of expenditure in our country, the financial statistics table named the main expenditure item, is the main classification of fiscal expenditure in China so far the way. The classification of Chinas fiscal expenditure by purpose, including basic construction expenditure, liquidity, innovation funds and technology three fees, fees, fees of geological exploration and commercial departments and the expenditure for supporting rural production and various agricultural undertakings, cultural science and health expenditures, pension and social relief, national defense expenditure and administrative expenditure expenditure for price subsidies, etc.. 3. according to the economic nature of the classification, purchase expenditure and transfer expenditure To whether the expenditure of goods and services and phase change as the standard, the total fiscal expenditure is divided into purchase and transfer expenditure two. According to the classification of 4. time -- often produce benefits expenditures and capital expenditures According to the financial expenditure generated income time the structure is divided into current and capital expenditures. This is one of the ma