You asked about the accounting income of the special fund for the total budget and the accounting principles of subsidy income. The financial department shall set up a special grain risk fund according to the regulations or allocate it from the higher financial department.

The financial departments at all levels shall set up special funds for the accounting income of special funds obtained from the financial departments at higher levels or through the budget expenditure arrangements at the corresponding levels, and at the same time set up other financial deposit accounts to reflect their storage conditions. When obtaining the special fund, debit other financial deposit accounts and credit the special fund accounts.

Finance is an economic behavior or phenomenon accompanied by the emergence of a country, and its main body is the country or the government.