1. According to the nature of expenditure:

Recurrent expenditure: including salary, welfare, daily office expenses, etc. For the normal operation and maintenance of government agencies.

Capital expenditure: including infrastructure construction and purchase of fixed assets. , used to improve the level of public services and improve infrastructure.

2. Classification by purpose:

Education expenditure: including school construction, teachers' salaries, etc.

Medical and health expenditure: including hospital construction, doctors' salaries, etc.

Social security expenditure: including social assistance and pension.

Public security expenditure: including public security services such as police and fire fighting.

Expenditure on environmental protection: including environmental management and ecological protection.

Expenditure on culture and sports: including cultural construction and sports undertakings.

3. According to the management responsibility unit classification:

Central level expenditure: expenditure items managed and distributed by the central government.

Expenditure at local level: expenditure items managed and distributed by local governments (provinces, cities and counties).

4. Classification by expenditure items:

Project expenditure: including capital expenditure of specific projects, such as poverty alleviation projects and infrastructure construction projects.

Administrative expenditure: including the daily operating expenditure of government agencies.

Expenditure of institutions: including expenditure of public schools, hospitals and other institutions.

5. According to the nature of funds:

Financial appropriation expenditure: expenditure allocated by the government budget.

Self-collecting and self-supporting expenditure: expenditure supported by the government with its own income (such as operating income).

These economic classification subjects enable the government to clearly understand the nature and use of various expenditures, help to rationally allocate resources, improve expenditure efficiency, and ensure the stability and sustainable development of public finance. At the same time, it also provides transparency of government financial expenditure for all walks of life and increases supervision over government behavior. The rational division and management of economic classification subjects of government budget expenditure is of great significance for promoting the sustainable development of economy and society.