What is state budget expenditure? What are recurring costs? What is development investment spending? The concept of development investment spending from the state budget? Principles of investment and development expenditure management? Distinguish between recurrent expenditure and development investment expenditure of the state budget? Classification and characteristics of the common sex?
The state budget laid the foundation and developed along with the birth and development of the commodity and monetary economy. Or in addition, it can be seen that the birth of the state as well as the existence of a commodity-monetary economy is one of the important prerequisites for the birth, existence and sustainable development of the state budget. . According to current regulations, the state budget consists of two types, the central budget and the local budget.
First, the central budget is the budget of ministries, ministerial-level agencies, government-attached agencies and other central agencies.
Second, local budgets include budgets of administrative units at all levels with People’s Councils and People’s Committees. State budget use or state budget expenditure is the distribution and use of state budget funds to perform state functions according to certain principles.
State activities aim to distribute and use state budget funds according to estimates to ensure the operation of the state apparatus and perform the functions and tasks of the state. Depending on the purpose of spending, there are recurrent expenditures and development investment expenses.
1. What is budget expenditure?
State budget expenditure is the process of redistributing financial resources that have been concentrated in the state budget and putting them to use. Therefore, state budget expenditures are specific issues, not stopping at the orientation but must be allocated to each goal, each activity, and each job of the state function.
2. What are recurring costs?
Recurrent expenditure is the process of distributing and using state budget capital. Meeting the expenditure needs associated with the implementation of legislative, executive, judicial and other public services of the state that cannot be provided by the state. Recurring expenditures are intended to meet expenditure needs associated with the performance of state functions and tasks in terms of legislative, administrative, judicial or public services.
Non-commercial activities (economic, education and training, health, social, culture, information, literature, art, sport, science and technology, environment, civic activities other business); National defense, security and social order and safety; Activities of State agencies, Communist Party and social work organizations; Subsidies according to the State’s policy; national programs; Support the Social Insurance fund according to the Government’s regulations; Subsidies for social policy beneficiaries; Professional support for SOs in accordance with the law; Other expenses as prescribed by law;
3. What is development investment expenditure?
Expenditure on development investment is the process of distributing and using state budget capital to invest in infrastructure, socio-economic, production development and stockpiling of state supplies and goods. in order to realize the objectives of the state budget, macroeconomic stability and socio-economic growth. promote society. -economic development. Investing in the construction of socio-economic infrastructure works that cannot recover capital; Invest in and support enterprises, economic organizations and financial institutions of the State; contribute share capital, joint venture in enterprises in fields requiring the participation of the State; Additional expenditures on state reserves; Other expenses as prescribed by law;
4. Classification and characteristics of the common sex:
+ Spending on non-commercial activities in the field of culture and society
– Many types and units of participation: Education – training, health care, culture and art, …
– Units established and assigned tasks by the State.
The màn chơi of funding depends on the tasks undertaken by the unit and the financial management mechanism of the State.
+ Spending on state economic cause
– Almost every industry has a number of non-business units managed by that industry; benefit the entire national economy.
Financial sources are formed from: recurrent expenditures of the state budget, units funded from the state budget capital at the state treasury or self-collected through units permitted by the state budget. to use and manage.
+ Expenses for state management activities:
– Occurs in almost all branches of the national economy.
With the function of comprehensive management of all socio-economic activities, the State administrative apparatus was established from the central to local levels and present in all branches of the national economy.
– All state administrative agencies that want to exist and operate to fulfill the functions and tasks of the State must basically rely on the allocation of funds from the state budget.
+ Expenses for activities of political organizations, socio-political organizations and other organizations using the state budget
– Including organizations: Communist Party of Vietnam, Political – Union – Social organizations (Ho Chi Minh Communist Youth Union, …)
– That is a feature of the recurrent expenditure structure of the state budget in our country: The state apparatus is set up differently, socio-political organizations are considered as an extension of the arm to organize activities. entrusted by the Party and State.
+ Spending on defense – security, ensuring social order and safety:
– Most of the state budget expenditures for defense and security are included in the regular expenditure structure of the state budget (except for investment in industrial construction in service of defense and security works).
– The need to spend on defense and security is considered inevitable and must be regularly concerned when there are classes and the State in each specific country.
Other costs:
– Price subsidies according to State policies, social insurance cost support, recurrent expenses belonging to national target programs, State projects, etc. additional” and “other expenses”
– If considering each of these expenditures separately, it does not appear regularly or continuously in the months of the budget year but is considered an inevitable annual transaction of the Government.
Analyze the characteristics of the cyclic kingdom?
– Most of the recurring expenses are quite stable. The state’s own functions such as rioting, repression, and organizing and managing economic and social activities, to be realized, must have capital from the state budget. The stability of periodic expenditures also stems from the stability in each specific activity that each specific part of the state apparatus must perform.
– Considering the annual state budget expenditure structure and the end use purpose of the allocated capital, most of the state budget’s recurrent expenditures are made in a short time, with the nature of social consumption.
– The scope and extent of recurrent expenditure of the state budget is associated with the organizational structure of the state apparatus and the choice of the state in the supply of public goods. As a centralized monetary fund of the State, it is inevitable that the process of distributing and using state budget capital must always aim to ensure that the State apparatus operates normally.
5. Characteristics of development investment spending:
1. Development investment expenditure is a large expenditure of the state budget but is not stable. Expenditure on development investment from the state budget is an indispensable requirement to ensure the socio-economic development of each country. Creating material and technical bases, production capacity to serve and reserve necessary materials and goods of the economy, is the foundation to ensure the socio-economic development of each country.
State budget development investment spending is also intended to be the first source of capital to create a favorable investment environment to attract domestic and foreign capital sources to invest in developing socio-economic activities according to the State’s orientation in each period. period. For Vietnam, development investment spending is a large expenditure of the state budget, which tends to increase both in absolute number and proportion in total state budget expenditure.
The structure of development investment spending of the state budget has not been stable between periods of socio-economic development. The order and priority rate of development investment spending of the state budget for each spending content, each socio-economic field frequently changes between periods. After a period of prioritizing investment in transport infrastructure, the next stage will not need to prioritize that field anymore, because the transport infrastructure has been relatively completed,…
2. Based on socio-economic objectives and impact period, the state budget’s development investment expenditures are cumulative. Expenditure on development investment is expenditure aimed at creating material and technical foundations, serving production capacity, and increasing the accumulation of assets of the national economy. Material and technical foundations, production capacity for service created by development investment spending from the state budget are the material foundation to ensure economic growth and social development, increase gross domestic product. In this sense, state budget expenditure for development investment is a cumulative expenditure.
3. The màn chơi and scope of development investment spending of the state budget is always related to the implementation of the objectives of the state’s socio-economic development plan in each period. Spending the state budget on development investment in order to realize the State’s socio-economic development goals in each period. The socio-economic development plan is the fundamental basis in formulating the development investment spending plan from the state budget. The State’s socio-economic development plan in each period is decisive for the màn chơi and order of priority of state budget spending on development investment. The state budget’s development investment expenditure is related to the socio-economic development plan in order to ensure the best service for the implementation of the socio-economic development plan and the efficiency of development investment spending.
6. Distinguish between recurrent costs and development investment costs:
one. Spending purposes
-Recurrent expenditures: performing state functions and tasks of the state
– Investment spending: stabilizing the micro-economy, promoting socio-economic development
b. nature
– Recurring costs: are permanent, stable, consumable and have a shorter-term impact. Expenditures of the nature of recurrent consumption in order to ensure the normal operation of state agencies and ensure social stability. Inability to return or withdraw funds. Example: pay civil servants
– Development investment expenditure: unstable, is a large expenditure, has cumulative development nature, has great impact. For example, the construction cost of My Dinh National Stadium. It is the accumulated expenditure not for current consumption that has the effect of economic growth, which is not economically efficient – has the ability to pay back.
c. Multiple spending levels
– Recurring expenditure: Depending on the structure of the state apparatus, the choice of the state in providing public services.
– Expenditure on development investment: economic and social development plan
D. Funding
– Recurring expenses: taxes, fees and charges are mandatory and stable.
-Investment costs: and loan capital, taxes, fees, accumulated usage fees (weekly debt preferred)
D. Priority màn chơi
-Recurring expenses are of a recurring nature
– Development investment spending: may be interrupted.
f. Payments
– Development investment expenses: Advance. Expenses according to the budget estimate or distributed according to the collection order.
– Recurring expenses: Non-refundable allocation, mainly based on evaluation.
g. Funding
– Expenditure on development investment: Including budget revenues from taxes, fees and charges collected from budget balance and from state loans.
– Recurring expenses: Only expenditures belonging to the state budget revenue from taxes, fees and charges collected in the budget balance.
H. Budgeting
– Expenditure on development investment: Including the total estimate and annual arrangement estimate, usually spent at a specific time, so it is necessary to have a spending plan to ensure resources.
– Periodic expenses: Including annual expenditure estimates made relatively evenly in the months and quarters of the year…
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