The special bank account refers to the settlement account opened by the People's Bank of China and its branches in a bank that meets the conditions for opening an account (it must meet the national standards for large and medium-sized capital construction or large industrial and commercial enterprises according to the No.5 document issued by the People's Bank of China in 2000); In the process of new construction, expansion, purchase and construction of large-scale equipment or purchase of other liquid assets with special purposes, the source and use of funds are transferred and controlled in a special account opened by the bank. The student mutual aid fund meets the conditions for establishment.