非生产性支出是指和生产成本没有直接关系的，比如管理费用、销售费用、销售税金及附加、营业外支出等期间费用。财政支出中的非生产性支出是指与生产无直接关系的支出，主要包括非生产性固定资产支出、社会文教科学卫生支出、行政管理和公检法支出等。
属于购买性支出和非生产性支出。
It belongs to the purchasing expenditure and unproductive expenditure.
公开发行公司债券筹集的资金，必须用于核准的用途，不得用于弥补亏损和非生产性支出。
The funds raised from public issuance of corporate bonds must be used for the purposes approved, and shall not be used to make up losses or to cover the costs for non-productive purposes.
发行公司债券筹集的资金，必须用于审批机关批准的用途，不得用于弥补亏损和非生产性支出。
The funds raised by corporate Bonds are used for the purposes approved by the approval authority and may not be used to cover losses or for non-productive expenditures.
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