What Is Discretionary Spending?

The double budget is a form of national budget technical organization or compilation method. It divides all budget revenue and expenditure in the same budget year of the country according to their nature, and compiles them into two or more income and expenditure comparison tables. A specific budget source guarantees a specific budget expenditure, so that there is a relatively stable correspondence between budget and budget. Generally divided into regular budget and construction budget (or debt budget). ^[1]

Double budget

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Introduction

Japan implements a double budget system. The central budget is divided into three categories: "general accounting budget", "special accounting budget" and "government-related agency budget". The general accounting budget manages the general fiscal revenues and expenditures of the central government. It uses tax revenue and national debt income as sources to provide financial support for the central government's administrative management, social security, education, and public investment activities. In Japan, the budget is usually the general accounting budget.

Special accounting budget includes five categories

The special accounting budget is a classified management business budget. It includes five broad categories:

(1) Business special accounting budget. It refers to the budget for operating a specific business, such as the special accounting budget for postal services and the special accounting budget for road construction.

(2) Manage special accounting budgets. It was transformed from special accounting for trade before 1956, and refers to special budgets that engage in specific products, business management, or regulating supply and demand, such as special accounting budgets for food management and foreign exchange funds.

(3) Special accounting budget for insurance. It refers to a special accounting budget that manages government social insurance operations.

(4) Special accounting budget for financing. It refers to a special budget that manages central government financing loans.

(5) Organize special accounting budgets. It refers to the special accounting budget for managing the special funds of the central government, such as the special accounting budget for the National Debt Repayment Fund.

Special accounting can also be divided into three categories

It should be noted that the above Japanese special accounting budget uses the "

The French double budget system divides the government budget into two parts: "recurrent business" and "temporary business". Recurring business is also called fixed project. This type of income and expenditure is free of charge. It consists of the general budget, special accounts and subsidiary budgets. Total budgetary income includes: tax revenue, fine income, mutual aid funds, property income, fiscal apportionment income, profit paid by state-owned enterprises, loan repayment income, and other income. The total budget expenditure mainly includes:

Debt expenditures, state direct investment, state subsidies for providing loans, salaries and purchase fees for personnel of state agencies, etc. Special

The comparison between the double budget and the single budget has an important effect on strengthening the management of budget funds and improving the efficiency of capital use:

(1) The income and expenditure of the regular budget and the construction budget can be clearly distinguished, and the transparency of the budget can be enhanced.

(2) Use specific income to ensure the need for specific expenditures, establish a relatively stable correspondence between budget revenues and expenditures, and facilitate the analysis of various budget funding sources and usage conditions, which is conducive to strengthening management and supervision.

(3) It can clearly reflect the state of national budget balance, adhere to the balance of revenue and expenditure of the regular budget, and act within the capacity of the constructive budget.

(4) It is conducive to international information exchange, drawing on international experience, and improving China's financial management level.