The funds of the partnership enterprise are not the enterprise's own funds, but the investors' funds. The partnership enterprise should deposit the funds into the supervision account to prevent the funds from being misappropriated or illegally used. Supervision accounts are usually opened by banks or law firms and supervised and managed by third-party institutions. Doing so can ensure that the rights and interests of all parties are protected, and can also increase investors' trust in the partnership.

The supervision account can supervise the use of funds, ensure that they are used for pre-agreed goals and purposes, and reduce contradictions and risks between the partnership and investors.