联邦政府财政.pdfVIP

Section 9 Federal Government Finances and Employment This section presents statistics relating social security is now off-budget and, by to the financial structure and the civilian law, excluded from coverage of the con- employment of the federal government. gressional budget resolutions, it continues The fiscal data cover taxes, other receipts, to be a federal program. Receipts arising outlays, and debt. The principal sources from the government’s sovereign powers of fiscal data are the Budget of the United are reported as governmental receipts and States Government and related docu- all other receipts, i.e., from business-type ments, published annually by the Office of or market-oriented activities, are offset Management and Budget (OMB), and the against outlays. Outlays are reported on U.S. Department of the Treasury’s United a checks-issued (net) basis (i.e., outlays States Government Annual Report and its are recorded at the time the checks to pay Appendix. Detailed data on tax returns and bills are issued). collections are published annually by the Internal Revenue Service. The personnel Debt concept—For most of U.S. history, data relate to staffing and payrolls. They the total debt consisted of debt borrowed are published by the Office of Personnel by the Treasury (i.e., public debt). The Management and the Bureau of Labor Sta- present debt series includes both public tistics. Data on federally owned land and debt and agency debt. The gross federal real property are collected by the General debt includes money borrowed by the Services Administration and presented in Treasury and by various federal agencies; i