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1)  Social Expenditure
社会性支出
1.
A Research on Rural China s Public Investment,Social Expenditure and Poverty Issue;
中国农村公共投资、社会性支出与贫困问题研究
2.
Growth Imbalance and Government Responsibility:An Analysis from the Perspective of Social Expenditure;
增长失衡与政府责任——基于社会性支出角度的分析
3.
Research group of Economic Institute of CASS(2006)points out that there exists a kind of growth imbalance in China s current development process,which is essentially characterized by the imbalance between the nation s wealth and the people s livelihood,and this imbalance results mostly from the deficiency of governments social expenditure.
中国经济增长与宏观稳定课题组(2006)指出,当前中国的发展出现了以国富与民生关系失衡为本质特征的增长失衡,政府社会性支出不足是导致这一失衡的重要原因。
2)  budgetary expenditure for social uses
财政社会性支出
1.
Since China s opening up, the ratio of budgetary expenditure for social uses (BESU) over total budgetary expenditure increases rapidly when the ratio of total budgetary expenditure over GDP shows a downward trace, vice versa, that s one reason why China s social and economy keeps harmonious most of the time, meanwhile, the irrational factor of BESU is also one of the cause of economic unbalance.
改革开放以来,我国在财政支出占GDP比重下降的同时保持了财政社会性支出占公共财政总支出的比重快速上升,而在财政支出占GDP不断上升时,维持了财政社会性支出占公共财政总支出的比重相对稳定,这是保持我国经济社会基本和谐的一个重要原因,同时,财政社会性支出的不合理因素也是经济增长失衡的一个重要因素。
3)  social dominance theory
社会支配性
4)  social security expenditure
社会保障支出
1.
Study of Social Security Expenditure under the Public Finance;
公共财政下的我国社会保障支出研究
2.
Analysis of Social Security Expenditure under the Public Finance Framework;
公共财政框架下我国社会保障支出分析
3.
In the recent decade years, both social security expenditure and economic growth have been developing in a high speed in our country.
近十几年来,我国社会保障支出增长幅度较大,同时经济增长速度也保持在较高的水平。
5)  the expenditure of social consume
社会总消费支出
1.
Mathematics model about the expenditure of social consume;
社会总消费支出的有关数学模型
6)  social health expenditure
社会卫生支出
1.
Although many scholars proved that the shares of government budget and social health expenditure are decreasing,and the share of personal expenditure is rising in the composition of total health expenditure, this does not mean that the causality relationship of total health expenditure is accordance with this change of shares.
虽然诸多学者已经证实,在卫生总费用的组成中,政府预算和社会卫生支出比例在下降,居民个人支出在上升,但不等于对卫生总费用的影响关系也遵循该比例关系变化。
补充资料:划分收益性支出与资本性支出原则


划分收益性支出与资本性支出原则


划分收益性支出与资本性支出原则在会计核算中严格区分收益性支出与资本性支出,以正确计算企业当期损益的原则。这一原则要求企业会计在进行支出的确认时.把两类性质不同的支出区别开来,并正确地计算当期报益。对于属于收益性的支出应计入当期损益,在当期损益表中反映;对于不属于收益性的支出(即资本性支出)则应计列为资产,在资产负债表上反映如果一项收益性支出错计为资本性支出.会使该期间资产多计.费用少计,净收益多汁。如果一项资本性支出错计为收益性支出.会使该期间资产少计,费用多计,净收益少计因此.会计核算中坚持这一原则,有利于会计核算真实地反映经营损益情况.便于分析企业的资金结构,为会计信息使用者提供更为可靠的信息
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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