Government funds refer to the special funds collected from citizens, legal persons and other organizations by people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and relevant documents of the Central Committee and the State Council to support the development of a certain cause and with the approval of the procedures prescribed by the state. Including various funds, funds, additional and special expenses. The general principles of government fund management included in budget management are as follows: the fund is fully included in budget management, and two lines of revenue and expenditure are implemented. The income is turned over to the state treasury in full, and the funds are collected first and then disbursed, and the funds are earmarked; It is compiled separately in the budget, balanced by itself, and the balance is carried forward to the next year for continued use. Fund budget levels are divided into central fund budget income, local fund budget income and central and local fund income. Before making a new adjustment, the division of relevant income shall be temporarily implemented according to the original provisions, that is, the income currently belonging to the central government is still regarded as the budgetary income of the central fund; At present, the income belonging to the local government is still regarded as the budget income of local funds; Now the income enjoyed by the central and local governments is still enjoyed by the central and local governments.

legal ground

Interim Measures for the Administration of Government Investment Funds

Article 13 When collecting government funds, relevant units and departments shall use bills printed or supervised by financial departments at or above the provincial level in Shenzhen. Article 14 The financial department shall open a special financial account for government funds in the bank to manage the income of government funds in a unified way. The financial department shall, according to the name and type of government fund income, set up separate income accounts according to relevant departments and units.

Fifteenth government funds with specific collection items and standards, after the approval of the prescribed procedures, the implementation of two lines of revenue and expenditure, the financial entrusted to the bank to collect, the payer will pay the money directly into the financial account. With the approval of the financial department, government funds that are frequently donated or raised by the society or with a small amount can be collected by the raising unit and transferred to the financial special account within the prescribed time limit.