The so-called special funds refer to the funds allocated by the state or relevant departments or superior departments with special designated purposes or special purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes.

In the current system and regulations, special funds have different names, such as special expenditure, project expenditure, special funds and so on. And there are some differences in the specific content. But on the whole, its meaning is basically the same.

Extended data:

Special funds have three characteristics: first, they come from finance or higher-level units; Second, it is used for specific matters; Third, separate accounting is needed. Special funds can be divided into three categories according to their sources: special funds, special appropriations and special loans.

Investment subsidies and incentive investment subsidies refer to the investment fund subsidies given by government departments to qualified enterprise investment projects and local government investment projects at the next lower level. The investment subsidy given by the government is generally not higher than 30% of the total investment. Reward is an encouraging policy of government departments for enterprises with outstanding performance, outstanding performance and remarkable contribution to innovation, and the amount of reward depends on the specific situation.

The interest subsidies for loans and reloans refer to the loan interest subsidies given by government departments to qualified investment projects that use medium and long-term bank loans.

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