"Fiscal expenditure refers to the government's expenditures that meet public needs and realize public interests in certain periods. Fiscal expenditure is the core part of government fiscal policy, and it plays an important role in economic and social development.

Fiscal expenditure mainly includes the following aspects:

Social security expenditure. In order to meet the needs of social security, the government will carry out various forms of expenditure, such as pension insurance, medical insurance, unemployment insurance, etc.

Education expenditure. In order to promote the development of education, the government will invest a lot of financial funds for school construction, improvement of educational facilities, and teacher training.

Sanitary expenditure. In order to ensure people's health, the government will carry out various forms of hygiene expenditures, such as the purchase of medical equipment and the construction of medical institutions.

Infrastructure expenditure. In order to improve the infrastructure of transportation, water conservancy, energy, environmental protection, etc., various forms of expenditure will be carried out, such as roads, bridges, hydropower stations, greening, etc.

Public safety expenditure. In order to maintain social order and public safety, the government will carry out various forms of expenditure, such as police, fire protection, justice, and safety supervision.

The rationality and effectiveness of fiscal expenditure have an important impact on economic and social development. Fiscal expenditure should formulate a reasonable expenditure plan in combination with national development strategies and policy goals on the premise of considering fiscal conditions. At the same time, during the implementation process, supervision and evaluation should be strengthened, and problems should be discovered and solved in time to ensure the effectiveness and rationality of fiscal expenditure.

It should be pointed out that the increase in fiscal expenditure may lead to an increase in government debt and bringing fiscal risks. Therefore, in the formulation and implementation of fiscal expenditure, financial sustainability and risk prevention need to be considered. "