Special account financing refers to the activities of fund management companies as asset managers to raise funds from specific customers or accept property entrusted by specific customers, and commercial banks as asset custodians. For the benefit of asset custodians, the financial management targets of special accounts are mainly large and medium-sized enterprises and high-end individual investors, and the initial investment entrusted by a single asset management plan is not less than RMB 654.38+00000, which can identify, judge and bear the corresponding investment risks according to law.