What is the background and main content of implementing the reform of government revenue and expenditure classification? The classification of government revenue and expenditure refers to the classification and hierarchical division of government revenue and expenditure items according to certain principles and methods in order to objectively, comprehensively and accurately reflect government activities. Before 2007, the classification of government budget revenue and expenditure subjects we used was determined with reference to the financial management model of the former Soviet Union, which is suitable for the construction-oriented financial management system under the planned economy system. Over the years, some fine-tuning has been made according to the financial and economic operation and characteristics in different periods, but the basic classification methods and subjects have not changed much. Generally speaking, there are some problems such as unreasonable system, incomplete content, unscientific classification and incomplete reflection. In view of the above problems, in order to meet the needs of deepening financial reform and strengthening financial management and supervision, the Ministry of Finance began to implement this policy in 2007. The reform of government revenue and expenditure classification officially implemented on June 1 has redefined the classification method according to the sub-rules of the International Monetary Fund and China's national conditions. Compared with the original classification of budget revenue and expenditure, the new classification of government revenue and expenditure is more scientific and standardized, with further expanded content and scope and more convenient use.
The reform of government revenue and expenditure classification mainly includes the establishment of new revenue classification, expenditure function classification and expenditure economic classification. Income classification mainly reflects the source and nature of government income completely, indicating where the government's money comes from, which is an economic classification; The functional classification of expenditure mainly reflects the various functional activities of the government, and it is necessary to explain what the government has done, such as whether it has engaged in national defense or education; The economic classification of expenditure is also an economic classification. The main details reflect the specific purpose of government expenditure, that is, how the government's money is spent, whether to pay staff salaries, conference fees, consulting fees or buy office equipment. The functional classification of expenditure and the economic classification of expenditure reflect government expenditure activities from different aspects and in different ways. They are two relatively independent classification systems and can be used separately. At the same time, they are interrelated and can be used in combination.
The setting method of expenditure function classification subjects The current government revenue and expenditure subjects are divided into three levels: category, paragraph and item. Class-level subjects include general public services, diplomacy, national defense, public safety, education, agriculture, forestry and water affairs; Department-level subjects are refined into class-level subjects, such as NPC affairs, financial affairs and tax affairs of general public services, education management affairs of education, general education and vocational education; Item-level subjects are further descriptions of item-level subjects, such as administrative operation, general administrative affairs, representative training and other subjects set up under NPC affairs; General education.
There are two levels of subjects: primary education, junior high school education and senior high school education, which are mainly set according to government functions and reflect what the government does. ? Take education as an example: the education departments at the same level in the autonomous region, including education departments, various universities, technical secondary schools, high schools, junior high schools and other units, engage in education-related activities. However, in comparison, the specific role is different. The education department is mainly engaged in educational management affairs. Universities, high schools, junior high schools and other units are mainly engaged in general education, various secondary schools and vocational education, various adult colleges are mainly engaged in adult education, and radio and television schools are mainly engaged in radio and television education. This forms the functional classification of education.
In this way, by classifying the functions of other government units, the functional classification of the whole government expenditure is formed. It should be emphasized that the functional classification of expenditure is not a departmental classification. Department classification is the classification of public institutions, and the key point is to clarify the responsible subject of expenditure; Functional classification is functional classification, and the focus is on what the government is doing. For example, all units belonging to other departments, such as technical secondary schools run by departments, should also be included in the functional classification of education, rather than the functions of relevant departments. 2. On the basis of functional classification, item-level subjects are set in four ways according to actual needs.
Set by function: focus on fully reflecting the expenditures of government services, primary education, middle school education, high school education, higher education, traditional Chinese medicine hospitals, general hospitals and other related units. Taking primary education as an example, if the capital expenditure and education expenses originally used for primary education are classified under the primary education subject, the complete expenditure of a primary school can be reflected. ? -Set by activity: focus on the expenditure breakdown of relevant units. Take the expenditure of the NPC organs as an example: the basic expenditure of the unit is reflected by separate business subjects, the project expenditures other than the basic expenditure are reflected by separate subjects such as NPC meetings, representative training and representative work, and other project expenditures without separate subjects are reflected in general administrative affairs.
Setting by industry: enterprise expenditure is set uniformly according to the new national economic industry classification of the National Bureau of Statistics. For example, textile industry, pharmaceutical manufacturing industry, non-metallic mineral manufacturing industry, electrical machinery and equipment manufacturing industry are set under manufacturing industry, which is consistent with the statistics of national economy industries. According to the use of funds: in order to ensure the continuity of management, government fund expenditures set up project-level subjects under the categories and sections of related functional classification. For example, there is a separate additional expenditure item for education fees under education, and a separate expenditure item for road maintenance fees under transportation. In this way, when summarizing, not only the expenditures of the two functions of education and transportation are complete, but also the income and expenditure of the whole fund can be obtained by taking out the above items separately.
3. Rules for the use of item-level subjects? Under each level of expenditure function classification, most of them set up five subjects, such as administrative operation, general management affairs, agency service and business operation. Among them, the administrative operation (2xxxxx0 1) only reflects the basic expenditures of administrative units (including institutions that implement civil service management), excluding the project expenditures of administrative units and the expenditures of enterprises and institutions. General administrative affairs (2XXXX02) only reflects the project expenditures reflected by administrative units (including positions managed by civil servants) that have not set up project-level subjects separately, excluding the basic expenditures of administrative units and the expenditures of enterprises and institutions. Agency service (2XXXX03) only reflects the basic expenditures and project expenditures of various logistics units that provide services for administrative units, excluding expenditures of other units. Business operation (2XXXX50) only reflects the basic expenditure of institutions.
It should be noted that there are the following situations to reflect the basic expenditure of institutions: first, the basic expenditure of institutions affiliated to the financial department is reflected in business operations, and the basic expenditure of forestry institutions is reflected in forestry institutions; Second, it should be reflected in the same subject as other expenditures, such as the expenditures of various schools and hospitals, which should be reflected in high school education, higher education, Chinese medicine hospitals and general hospitals respectively; Third, it is reflected in other projects, such as the expenditure of the education information center affiliated to the education department. Because there is no separate subject, its basic expenditure is reflected in other projects. Other (2XXXX99) is used in the following two situations: First, there is no separate subject for unit expenditure, such as education information center, and its basic expenditure and project expenditure should all be reflected in other projects of education management affairs; Two, the company set up a number of subjects, but there are still some expenses that are not included in the set subjects. These unbudgeted expenditures are reflected in other projects. For example, the basic expenditure of the accounting affairs management center under the financial department is reflected in the business operation, while its project expenditure is reflected in other finances; Part of the project expenditure of forestry institutions is reflected in forest cultivation, forestry technology popularization and other projects according to activities, and part of the project expenditure cannot correspond to a single item-level subject, so it is reflected in other aspects of forestry.