Thirty-ninth special funds refer to funds with special purposes that are drawn or established by sports institutions in accordance with regulations.

The management of special funds shall follow the principles of first use and then collection, balance of payments and earmarking, and the expenditure shall not exceed the fund scale.

Fortieth special funds include:

(a) repair and purchase fund, that is, according to a certain proportion of business income and business income, and according to the provisions in the corresponding purchase and repair subjects charged (50% in each column), and according to other provisions transferred to sports institutions for the maintenance and purchase of fixed assets. Institutions with less business income and business income may not withdraw repair and purchase funds.

(two) the employee welfare fund, that is, according to a certain proportion of the balance of non-financial appropriations and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.

(three) other funds, that is, special funds drawn or established in accordance with other relevant regulations.

Forty-first the proportion of funds and management measures, the state has unified provisions, according to the unified provisions; If there is no uniform provision, it shall be determined by the competent department in conjunction with the finance department at the same level.