Classification by social function
(1) Institutions undertaking administrative functions. That is, institutions engaged in administrative decision-making, administrative execution, administrative supervision and other administrative work. Examples: urban management supervision, environmental supervision, land supervision, etc.
(2) Institutions engaged in public services. That is, institutions that provide public welfare services to the society or provide support and guarantee for the government to exercise its functions, the state guarantees funds and no longer engages in business activities. Can be specifically divided into two small categories.
Public welfare category. That is to say, institutions engaged in public welfare services related to national security, public safety, public education, public culture, public health, economic and social order and citizens' basic social rights cannot or should not be allocated resources by the market. For example: libraries, museums, environmental monitoring stations, hydrological stations, etc.
Public welfare category ii. That is, to provide the whole society with public welfare services involving the general needs of the people and the needs of economic and social development, and partially realize the market allocation of resources. For example: vocational and technical schools, health service stations, etc.
(3) Institutions engaged in production and operation are self-supporting units that provide paid services to the society to obtain income. They develop according to the enterprise model, participate in social competition, take responsibility for their own profits and losses, and the state finance no longer bears the head expenses.
Classification by appropriation method
Institutions are divided into three categories according to the way of funding, namely fully funded institutions, balance allocation institutions and independent institutions.
1. Fully funded institutions are also called fully funded institutions, that is, institutions that implement full budget management. This is a management form in which all required business funds are allocated from the state budget.
This form of management is generally applicable to institutions with no or unstable income, such as schools, scientific research institutions, health and epidemic prevention, industrial and commercial management and other institutions, that is, personnel funds and public funds must be provided by the state finance. Adopting this form of management will help the state to comprehensively manage and supervise the income of public institutions, and at the same time, the funds of public institutions will be fully guaranteed.
(This is: a type of institution)
2, balance allocation institutions, according to the proportion of the difference, borne by the financial, financial budget; The part borne by the unit is paid by the unit before tax, such as the hospital.
The personnel funds of balance allocation units are allocated by the state finance, and other expenses are raised by themselves. In these units, the fixed part accounts for 60% and the non-fixed part accounts for 40%. Balance allocation units shall, in accordance with the relevant provisions of the state, according to the degree of independence of funds, implement lump-sum total wages or other management measures in line with their own characteristics, gradually reduce the state financial allocation, and make a transition to self-supporting.
3, independent institutions, also known as self-supporting institutions, refers to institutions that are not funded by the state. Self-supporting institutions, as a major form of institutions, collect various administrative fees on their own according to the approval of the government or the price department, and then reserve a part of funds for daily expenses and salary payment according to the proportion approved by local finance.