Government funds include: road maintenance fee, vehicle purchase surcharge, railway construction fund, electric power construction fund, Three Gorges Project construction fund, new vegetable field development fund, highway construction fund, civil aviation infrastructure construction fund, rural education surcharge, post and telecommunications surcharge, port construction fee, local telephone installation fee, etc. Government funds are non-tax revenues collected free of charge from specific people after approval by the government and its subordinate departments in a certain period of time, and most of them are invested in public utilities to implement certain economic policies.

Government funds refer to non-tax revenues with specific purposes that are approved by the people's governments at all levels and their subordinate departments in accordance with the prescribed procedures and collected free of charge from specific groups according to law. There are many kinds of government funds, which are obviously different from general taxes, special types of taxes, fees and benefits. Their basic characteristics are special policies, specific groups to be levied, special legal relevance, non-treatment payment and earmarking.

Although government funds, like similar foreign financial instruments, are all expansionary financial instruments, they have different backgrounds and realistic conditions, which are the product of a considerable degree of anomie in China's financial system and were once abused in fact.

Even in today's increasingly standardized management of government funds, how to effectively regulate and restrain government funds, a special financial revenue and expenditure tool, in order to safeguard the property rights of citizens, legal persons and other organizations is still a central issue worthy of study in the legal system of government funds.