The allocation mechanism of authority and accountability in Chinese government hierarchies: A case study of the “Earmarked Project System”

The Journal of Chinese Sociology

Table 3 Statistics for the Main Categories of the Central Public Budget Expenditures in 2014 (100 million RMB)

	Total Government Expenditure	Central level Expenditure	Local Level Expenditure
Farming, forestry, and water conservancy	6474.26	539.67	5934.59
Health and family planning	2931.26	90.25	2841.01
Social security and employment	7066.11	699.91	6366.20
Education	4101.59	1253.62	2847.97
Science and technology	2541.81	2436.66	105.15
Public security	2120.27	1477.76	642.51
National defense	8082.88	8055.14	27.74
Energy conservation and environmental protection	2033.03	344.74	1688.29
Communication and transportation	4269.79	731.16	3538.63
Housing security	2529.78	405.41	2124.37
Tax rebates	5081.55	0	5081.55
General transfer payments	18379.88	0	18379.88
Total expenditures	74161.11	22570.07	51591.04

Source: Lou, Jiwei 2014
Note: Although the tax rebates and general transfer payments are listed, the total amount of 2014’s general transfer payments is 2756.837 billion RMB, which is higher than the amount listed here. The local level expenditure of subitems (farming, forestry, water conservancy, national defense, etc.) refers to expenditures through earmarked projects and other types