Government fund refers to the funds allocated by the government in the form of financial expenditure to realize a certain social public interest. Government funds can support administrative departments, social organizations, non-governmental organizations and other institutions to carry out various social welfare activities, and can also provide financial support for projects and funds planned by the government and support the government to implement social welfare policies. There are many sources of government funds, mainly local finance, national finance, international finance and social donations. There are many ways to use government funds, including government investment, government grants, government subsidies, government loans and so on. The use of government funds must comply with the provisions of the Constitution and laws, and must be used in strict accordance with the prescribed purposes, and shall not be used for other purposes.