What are the basic requirements of revenue and expenditure management
The basic requirements of revenue and expenditure management are as follows:
1. The charging subject is the state organ, public institution and social organization that performs or acts on behalf of the government. The subject of confiscation refers to the state administrative organs, judicial organs and institutions authorized by laws and regulations;
2. The establishment of various charging and confiscation items must be based on laws and regulations;
3. The revenue from charges and fines and confiscations must all be turned over to the government and included in the financial budget management as the national financial revenue;
4. The collection and collection of fees shall be separated, and the punishment and confiscation shall be separated, that is, the mode of invoicing, bank payment and financial unified management shall be implemented by the unit that collects and punishes the fees;
5. The expenses of the units that collect and punish shall be allocated by the financial department according to the approved budget.