" For the first time, we constructed budget deviation indicators for 31 provinces from 1994 to 2017 and 252 prefecture-level cities from 2008 to 2017, then analyzed the general rules of provincial and municipal fiscal budget deviations, and empirically tested the influencing factors of budget deviations. . The study found that: Provincial budget deviations have been in a long-term "over-revenue" and "over-expenditure" situation, and expenditure deviations are generally higher than income deviations. Income deviations in different regions have little difference, while expenditure deviations vary significantly. Municipal budget deviations The characteristics are basically the same. The estimation results show that: economic factors are important factors affecting the deviation of revenue and expenditure. Among the fiscal factors, fiscal decentralization, macro tax burden and the proportion of transfer payments have a differential impact on the deviation of revenue and expenditure. Among the institutional factors, the new "Budget" The implementation of the Law has significantly reduced the deviation of revenue and expenditure.”
————Lv Bingyang, Li Yan: "The Pattern and Causes of Deviations in Provincial and Municipal Fiscal Budgets in China", "Economic and Management Review" Issue 4, 2020.
With the authorization of Professor Lu Bingyang of Renmin University of China, CnOpenData has established a display area and data index for this data to facilitate scholars' browsing.
For data downloads and more information about this data, please jump to China's provinces and provincial-level budgets Deviation dataor download the data directly at the end of this page.
Time interval
1994-2017
Field display
| China's provincial and provincial-level budget deviation data fields |
|---|
| Serial number |
| Province |
| Year |
| Final accounts: general budget revenue (province) |
| Final accounts: total general budget revenue (province-wide, including subsidies, treasury bond on-lending, etc., balances carried forward, transferred in) |
| Final accounts: General budget expenditure (province) |
| Final accounts: general budget revenue (provincial level) |
| Final accounts: total general budget revenue (provincial level, including subsidies, treasury bond on-loan, etc., balance carryover, transfer in) |
| Final accounts: general budget expenditures (provincial level) |
| Final accounts: Government fund income (province) |
| Final accounts: government fund expenditures (province-wide) |
| Final accounts: government fund income (provincial level) |
| Final accounts: government fund expenditures (provincial level) |
| Final accounts: State-owned capital operating income (province) |
| Final accounts: state-owned capital operating expenditures (province) |
| Final accounts: state-owned capital operating income (provincial level) |
| Final accounts: state-owned capital operating expenditures (provincial level) |
| Final accounts: Social insurance fund income (province) |
| Final accounts: Social insurance fund expenditure (province) |
| Final accounts: Social insurance fund income (provincial level) |
| Final accounts: Social insurance fund expenditures (provincial level) |
| Budget: General budget revenue (province) |
| Budget: Total general budget revenue (province-wide, including subsidies, treasury bond on-lending, etc., balance carry-over, transfer-in) |
| Budget: General budget expenditure (province) |
| Budget: general budget revenue (provincial level) |
| Budget: General budget total revenue (provincial level, including subsidies, national debt on-lending, etc., balance carryover, transfer in) |
| Budget: general budget expenditure (provincial level) |
| Budget: Government fund revenue (province) |
| Budget: Government fund expenditure (province) |
| Budget: Government fund revenue (provincial level) |
| Budget: Government fund expenditure (provincial level) |
| Budget: State-owned capital operating income (province) |
| Budget: State-owned capital operating expenditures (province) |
| Budget: State-owned capital operating income (provincial level) |
| Budget: State-owned capital operating expenditures (provincial level) |
| Budget: Social Security Fund Revenue (Province) |
| Budget: Social Security Fund Expenditure (Province) |
| Budget: Social Security Fund Revenue (Provincial Level) |
| Budget: Social Security Fund Expenditure (Provincial Level) |
| Deviation: General budget revenue (province) |
| Deviation: General budget total revenue (province-wide, including subsidies, treasury bond on-lending, etc., balance carry-over, transfer-in) |
| Deviation: General budget expenditure (province) |
| Deviation: Government fund income (province-wide) |
| Deviation: Government fund expenditure (province-wide) |
| Deviation: State-owned capital operating income (province) |
| Deviation: State-owned capital operating expenditure (province) |
| Deviation: Social insurance fund income (province) |
| Deviation: Social insurance fund expenditure (province) |
| Deviation: general budget revenue (provincial level) |
| Deviation: General budget total revenue (provincial level, including subsidies, national debt on-lending, etc., balance carryover, transfer in) |
| Deviation: general budget expenditure (provincial level) |
| Deviation: Government fund income (provincial level) |
| Deviation: Government fund expenditure (provincial level) |
| Deviation: State-owned capital operating income (provincial level) |
| Deviation: State-owned capital operating expenditures (provincial level) |
| Deviation: Social insurance fund income (provincial level) |
| Deviation: Social insurance fund expenditure (provincial level) |
| east |
| middle |
| west |
Sample data
| Serial number | Province | Year | Final accounts: general budget revenue (province) | Final accounts: total general budget revenue (province-wide, including subsidies, treasury bond on-lending, etc., balances carried forward, transferred in) | Final accounts: General budget expenditure (province) | Final accounts: general budget revenue (provincial level) | Final accounts: total general budget revenue (provincial level, including subsidies, national debt on-lending, etc., balance carryover, transfer in) | Final accounts: general budget expenditures (provincial level) | Final accounts: Government fund income (province) | Final accounts: Government fund expenditures (province-wide) | Final accounts: Government fund income (provincial level) | Final accounts: Government fund expenditures (provincial level) | Final accounts: State-owned capital operating income (province) | Final accounts: state-owned capital operating expenditures (province) | Final accounts: State-owned capital operating income (provincial level) | Final accounts: state-owned capital operating expenditures (provincial level) | Final accounts: Social insurance fund income (province) | Final accounts: Social insurance fund expenditure (province) | Final accounts: Social insurance fund income (provincial level) | Final accounts: Social insurance fund expenditures (provincial level) | Budget: General budget revenue (province) | Budget: Total general budget revenue (province-wide, including subsidies, treasury bond on-lending, etc., balance carry-over, transfer-in) | Budget: General budget expenditure (province) | Budget: general budget revenue (provincial level) | Budget: total general budget revenue (provincial level, including subsidies, national debt on-lending, etc., balance carryover, transfer) | Budget: general budget expenditure (provincial level) | Budget: Government fund revenue (province) | Budget: Government Fund Expenditure (Province-wide) | Budget: Government fund revenue (provincial level) | Budget: Government Fund Expenditure (Provincial Level) | Budget: State-owned capital operating income (province) | Budget: State-owned capital operating expenditures (province) | Budget: State-owned capital operating income (provincial level) | Budget: State-owned capital operating expenditures (provincial level) | Budget: Social Security Fund Revenue (Province) | Budget: Social Security Fund Expenditure (Province) | Budget: Social Security Fund Revenue (Provincial Level) | Budget: Social Security Fund Expenditure (Provincial Level) | Deviation: General budget revenue (provincial) | Deviation: Total general budget revenue (province-wide, including subsidies, treasury bond on-lending, etc., balance carry-over, transfer-in) | Deviation: General budget expenditure (province) | Deviation: Government fund income (province-wide) | Deviation: Government fund expenditure (province-wide) | Deviation: State-owned capital operating income (province) | Deviation: State-owned capital operating expenditure (province) | Deviation: Social insurance fund income (province) | Deviation: Social insurance fund expenditure (province) | Deviation: general budget revenue (provincial level) | Deviation: General budget total revenue (provincial level, including subsidies, national debt on-lending, etc., balance carryover, transfer) | Deviation: general budget expenditure (provincial level) | Deviation: Government fund income (provincial level) | Deviation: Government fund expenditure (provincial level) | Deviation: State-owned capital operating income (provincial level) | Deviation: State-owned capital operating expenditures (provincial level) | Deviation: Social insurance fund income (provincial level) | Deviation: Social insurance fund expenditure (provincial level) | east | middle | west |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 11 | Beijing | 2017 | 5431 | 7352 | 6541 | 3138 | 4954 | 3123 | 3133 | 2482 | 1113 | 785 | 62 | 57 | 51 | 48 | 3587 | 2595 | 3489 | 2502 | 5412 | 6534 | 6244 | 3138 | 4401 | 3050 | 1376 | 1518 | 627 | 747 | 58 | 56 | 49 | 48 | 3419 | 2587 | 3323 | 2497 | 0 | 13 | 5 | 128 | 64 | 7 | 1 | 5 | 0 | 0 | 13 | 2 | 78 | 5 | 3 | 0 | 5 | 0 | 1 | 0 | 0 |
| 11 | Beijing | 2016 | 5081 | 6865 | 6161 | 2921 | 4595 | 3005 | 1317 | 1625 | 511 | 584 | 66 | 46 | 55 | 37 | 3453 | 2502 | 3355 | 2417 | 5031 | 5917 | 5674 | 2839 | 3776 | 2765 | 1233 | 1544 | 413 | 584 | 51 | 45 | 43 | 37 | 3275 | 2630 | 3178 | 2547 | 1 | 16 | 9 | 7 | 5 | 30 | 4 | 5 | -5 | 3 | 22 | 9 | 24 | 0 | 28 | 0 | 6 | -5 | 1 | 0 | 0 |
| 11 | Beijing | 2015 | 4724 | 6700 | 5278 | 2642 | 4363 | 2484 | 2028 | 2258 | 622 | 690 | 61 | 61 | 54 | 53 | 2654 | 1896 | 2564 | 1821 | 4310 | 4731 | 2339 | 3157 | 2278 | 1855 | 1988 | 483 | 690 | 56 | 59 | 50 | 51 | 2477 | 1973 | 1973 | 1892 | 10 | 12 | 9 | 14 | 9 | 4 | 7 | -4 | 13 | 38 | 9 | 29 | 0 | 9 | 4 | 30 | -4 | 1 | 0 | 0 | ||
| 11 | Beijing | 2014 | 4027 | 4120 | 2184 | 2875 | 1946 | 3123 | 2546 | 1201 | 941 | 65 | 64 | 58 | 59 | 2209 | 1680 | 2127 | 1611 | 3991 | 4483 | 3989 | 2159 | 2693 | 1946 | 1630 | 1839 | 745 | 841 | 52 | 54 | 48 | 50 | 2183 | 1719 | 1 | 3 | 92 | 38 | 25 | 18 | 1 | -2 | 1 | 7 | 0 | 61 | 12 | 20 | 18 | 1 | 0 | 0 | ||||||
| 11 | Beijing | 2013 | 3661 | 3741 | 1981 | 2654 | 1795 | 1842 | 1795 | 800 | 865 | 61 | 65 | 3613 | 4097 | 3615 | 1954 | 2465 | 1746 | 1073 | 1154 | 421 | 546 | 45 | 51 | 1 | 3 | 72 | 55 | 1 | 8 | 3 | 90 | 58 | 35 | 27 | 1 | 0 | 0 | ||||||||||||||||||||
| 11 | Beijing | 2012 | 3315 | 3939 | 3390 | 1805 | 2466 | 1658 | 1198 | 1111 | 581 | 539 | 60 | 62 | 3307 | 3383 | 1798 | 2295 | 1653 | 1061 | 1113 | 494 | 556 | 40 | 48 | 0 | 0 | 13 | 0 | 0 | 7 | 0 | 18 | -3 | 51 | 29 | 1 | 0 | 0 | ||||||||||||||||||||
| 11 | Beijing | 2011 | 3006 | 2964 | 1644 | 1423 | 1423 | 1353 | 1296 | 862 | 570 | 53 | 67 | 2566 | 2670 | 1422 | 1824 | 1255 | 1707 | 1746 | 713 | 626 | 17 | 11 | -21 | -26 | 16 | -22 | 13 | 21 | -9 | 1 | 0 | 0 | |||||||||||||||||||||||||
| 11 | Beijing | 2010 | 2354 | 3857 | 2446 | 1304 | 1135 | 1457 | 1298 | 685 | 609 | 2209 | 2302 | 1226 | 1575 | 1060 | 7 | 6 | 6 | 7 | 1 | 0 | 0 | ||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2009 | 2027 | 2135 | 1124 | 1557 | 995 | 2021 | 2008 | 1117 | 1472 | 1097 | 0 | 6 | 1 | 6 | -9 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2008 | 1837 | 1860 | 1034 | 1407 | 1051 | 1717 | 1786 | 983 | 1283 | 1012 | 7 | 4 | 5 | 10 | 4 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2007 | 1493 | 1573 | 847 | 1132 | 880 | 1263 | 1355 | 18 | 16 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2006 | 1117 | 1234 | 1030 | 1106 | 590 | 823 | 625 | 8 | 12 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2005 | 919 | 1012 | 521 | 801 | 565 | 842 | 940 | 456 | 691 | 523 | 9 | 8 | 14 | 16 | 8 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2004 | 745 | 863 | 403 | 680 | 487 | 648 | 765 | 332 | 556 | 414 | 15 | 13 | 21 | 22 | 18 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2003 | 593 | 701 | 310 | 527 | 384 | 577 | 673 | 301 | 513 | 373 | 3 | 4 | 3 | 3 | 3 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2002 | 534 | 594 | 283 | 330 | 522 | 581 | 284 | 425 | 308 | 2 | 2 | -1 | 7 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2001 | 454 | 505 | 245 | 457 | 270 | 377 | 440 | 193 | 331 | 226 | 21 | 15 | 27 | 38 | 19 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 2000 | 342 | 407 | 176 | 363 | 212 | 298 | 356 | 137 | 281 | 192 | 15 | 15 | 28 | 29 | 11 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1999 | 279 | 367 | 161 | 320 | 223 | 252 | 148 | 308 | 244 | 172 | 11 | 148 | -48 | 31 | 30 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1998 | 227 | 281 | 134 | 244 | 159 | 235 | 282 | 146 | 236 | 166 | -3 | 0 | -9 | 3 | -4 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1997 | 210 | 254 | 130 | 232 | 151 | 162 | 203 | 93 | 198 | 109 | 30 | 26 | 40 | 17 | 39 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1996 | 152 | 197 | 89 | 180 | 109 | 129 | 158 | 78 | 151 | 91 | 18 | 25 | 14 | 20 | 20 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1995 | 115 | 154 | 69 | 157 | 86 | 46 | 100 | 148 | 55 | 1 | 0 | 0 | |||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beijing | 1994 | 1 | 0 | 0 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | Tianjin | 2017 | 2310 | 3398 | 3282 | 893 | 1233 | 1192 | 1230 | 1291 | 364 | 363 | 17 | 17 | 12 | 12 | 1392 | 1228 | 2839 | 3619 | 3619 | 990 | 1231 | 1231 | 761 | 1039 | 358 | 491 | 14 | 14 | 12 | 12 | 1471 | 1427 | -19 | -6 | -9 | 62 | 24 | 22 | 22 | -5 | -14 | -10 | 0 | -3 | 2 | -26 | 3 | 3 | 1 | 0 | 0 | ||||||
| 12 | Tianjin | 2016 | 2723 | 3833 | 3701 | 968 | 1313 | 1239 | 919 | 697 | 504 | 354 | 14 | 14 | 12 | 12 | 1172 | 1075 | 2933 | 3436 | 3436 | 1019 | 1179 | 1179 | 653 | 850 | 383 | 458 | 14 | 14 | 12 | 12 | 1100 | 1083 | -7 | 12 | 8 | 41 | -18 | -1 | -1 | 7 | -1 | -5 | 11 | 5 | 32 | -23 | 1 | 1 | 1 | 0 | 0 | ||||||
| 12 | Tianjin | 2015 | 2667 | 3369 | 3231 | 943 | 1242 | 1171 | 730 | 708 | 444 | 425 | 17 | 17 | 15 | 15 | 956 | 852 | 2653 | 3205 | 3205 | 943 | 1184 | 1184 | 882 | 1074 | 368 | 438 | 18 | 18 | 15 | 15 | 905 | 882 | 1 | 5 | 1 | -17 | -34 | -4 | -4 | 6 | -3 | 0 | 5 | -1 | 21 | -3 | 0 | 0 | 1 | 0 | 0 | ||||||
| 12 | Tianjin | 2014 | 2390 | 3008 | 2885 | 857 | 1144 | 1086 | 1051 | 920 | 526 | 424 | 839 | 759 | 2328 | 2827 | 2827 | 857 | 1112 | 1112 | 875 | 1021 | 356 | 362 | 802 | 760 | 3 | 6 | 2 | 20 | -10 | 5 | 0 | 0 | 3 | -2 | 48 | 17 | 1 | 0 | 0 | ||||||||||||||||||
| 12 | Tianjin | 2013 | 2078 | 2506 | 765 | 996 | 814 | 817 | 353 | 317 | 1971 | 2462 | 2462 | 728 | 1009 | 1043 | 1209 | 260 | 277 | 5 | 2 | -22 | -32 | 5 | -1 | 36 | 15 | 1 | 0 | 0 | |||||||||||||||||||||||||||||
| 12 | Tianjin | 2012 | 1760 | 2112 | 650 | 901 | 948 | 1035 | 241 | 256 | 1673 | 2187 | 2187 | 650 | 931 | 1080 | 1242 | 287 | 316 | 5 | -3 | -12 | -17 | 0 | -3 | -16 | -19 | 1 | 0 | 0 | |||||||||||||||||||||||||||||
| 12 | Tianjin | 2011 | 1455 | 1955 | 1756 | 565 | 886 | 788 | 939 | 957 | 261 | 270 | 1229 | 1648 | 1648 | 485 | 718 | 348 | 371 | 18 | 19 | 7 | 17 | 10 | -25 | -27 | 1 | 0 | 0 | ||||||||||||||||||||||||||||||
| 12 | Tianjin | 2010 | 1069 | 1507 | 1351 | 422 | 683 | 606 | 329 | 323 | 920 | 1282 | 358 | 575 | 412 | 472 | 172 | 191 | 16 | 5 | 18 | 5 | 91 | 69 | 1 | 0 | 0 | ||||||||||||||||||||||||||||||||
| 12 | Tianjin | 2009 | 821 | 1210 | 1098 | 326 | 496 | 522 | 389 | 340 | 170 | 149 | 757 | 1025 | 325 | 481 | 239 | 282 | 141 | 159 | 9 | 7 | 63 | 20 | 0 | 9 | 21 | -7 | 1 | 0 | 0 | ||||||||||||||||||||||||||||
| 12 | Tianjin | 2008 | 676 | 1209 | 868 | 290 | 434 | 420 | 226 | 196 | 143 | 129 | 648 | 862 | 279 | 387 | 207 | 219 | 134 | 139 | 4 | 1 | 9 | -11 | 4 | 8 | 7 | -7 | 1 | 0 | 0 | ||||||||||||||||||||||||||||
| 12 | Tianjin | 2007 | 674 | 357 | 315 | 165 | 111 | 492 | 686 | 181 | 315 | 126 | 130 | 93 | 92 | -2 | 27 | 97 | 0 | 21 | 1 | 0 | 0 |
References
- Lv Bingyang, Li Yan: "The Pattern and Causes of Deviations in Provincial and Municipal Fiscal Budgets in China", "Economic and Management Review" Issue 4, 2020.
Data update frequency
Updated from time to time