I. Main Contents and Sources of Data
The data in this chapter present the government revenue and expenditure situation. The data come from the Ministry of Finance. The data are based on final State financial accounts, final extra-budgetary revenue and expenditure accounts and related financial reports.
The final State financial accounts are composed of the final accounts at the level of Central Government and the total final accounts at the level of local governments. The total final accounts at the provincial (autonomous region, municipality directly under the Central Government) level are composed of the final accounts at the provincial level and the total final accounts at the level of governments of prefectures and counties (cities). The total final accounts at the level of local governments are composed of the final accounts of the governments of provinces, autonomous regions and municipalities directly under the Central Government.
The final accounts at the central level, at the provincial level and at the county (city) level are respectively composed of the final accounts of the administrative and institutional units, the final financial accounts of enterprises, the final financial accounts of capital construction, the annual reports on treasury and the annual reports on tax revenue, pooled together by the responsible departments at the same level.
In order to ensure the accuracy and completeness of the data of final accounts, the financial departments at different levels would check the budgetary data of the higher and lower levels of the whole year before the end of the year, including the related figures of the total government budgets between different levels, the related figures between the total government budget and the budgets of the departments and the related figures between the budget of the departments and the budgets of the subordinate units. After the end of the year, the financial departments of different levels and the State Treasury would check the data of the revenue in the final accounts together with the units which submit budgeted revenues, fill out the accounts checking sheet, sign and report to the respective higher authorities.
In order to ensure the consistency in the coverage of the final accounts, the Ministry of Finance works out and issues the forms for the final account for the provinces, autonomous regions and municipalities directly under the Central Government and the forms for the final accounts for the departments at the central level. The financial departments at various levels and the Central Government departments would also work out and issue the forms for the final accounts in the light of the specific departmental conditions to the departments or units at the lower level. The forms for the final accounts are designed in accordance with the composition of the State final account and are composed of the forms for the total final accounts suitable for the financial departments of different levels and the forms for the unit final accounts suitable for the budgetary agencies of the responsible departments or units. The data for the final accounts are filled out in accordance with the data in the account books of the total budget or unit budget.
Data on government revenue and expenditure are compiled on the basis of information from the total final accounts table of revenue and expenditure, the subsidiary table of the final accounts of revenue, and the subsidiary table of the final accounts of expenditure.
The procedures for the compilation of the extra-budgetary revenue and expenditure final account and the related financial tables are basically the same as those for the compilation of the State final accounts.
II. Change of Statistical Scope and Data Adjustment
Compared with the previous years, the classifications of revenue and expenditure accounts have been adjusted largely in 2007, the relative data are not comparable.
Data on the extra-budgetary funds have been collected in accordance with the statistical reporting scheme since 1982. In 1993, new general financial rules and accounting standards were implemented. As a result, the innovation fund and the major repair fund in the State-owned enterprises were no longer listed as extra-budgetary funds. Therefore the extra-budgetary revenues and the extra-budgetary expenditures in the years before 1993 and since 1993 are not comparable. Starting from 1997, government funds (revenue from fees) have been reclassified into budget management and have not been included in the extra-budgetary revenue and expenditure. Therefore, figures since 1997 are not comparable with the earlier figures.