The employee welfare fund is drawn from the unit balance and income in accordance with the regulations, and is specially used for employees' collective welfare facilities, collective welfare benefits, subsidies for employees' personal difficulties, etc. The medical fund is extracted from the unit income according to the standard of public medical expenses stipulated by the local financial department, and is specially used for the public medical expenses of employees; The repair and purchase fund is extracted from the unit's business income and operating income and transferred from the residual value of fixed assets, which is specially used for the maintenance and purchase expenses of fixed assets.