Government fund revenue refers to the special-purpose financial funds collected free of charge from citizens, legal persons and other organizations by the government and its departments in accordance with laws, regulations and national regulations in order to support the development of specific public undertakings.

The government fund collection system mainly includes two aspects: collection subjects and collection procedures.

The usage system is a system at the fiscal expenditure level, and should focus on the usage principles, usage scope and user subjects.

The accounting system and the treasury system are auxiliary systems for the daily management of government development funds, and can be included in the scope of the government fund collection and use system for study.

The government fund supervision system should mainly focus on administrative actions or administrative processes related to the daily management of government funds.