The so-called special funds refer to the funds allocated by the state or relevant departments or superior departments with special designated purposes or special purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes. Generally speaking, special funds refer to the funds allocated by the financial department or the superior unit to the administrative institutions to complete special work or projects and need to be accounted for separately. In other words, special funds have three characteristics: first, they come from finance or higher-level units; Second, it is used for specific matters; Third, separate accounting is needed. Special funds can be divided into three categories according to their sources: special funds, special appropriations and special loans.

Special funds are special management expenses that are applied for or extracted separately because the work funds of the unit are insufficient, or in order to successfully complete a specific business, the daily funds cannot meet its needs. Funds used for special management are different from special funds. Also need to separate accounting, earmarking. Special funds shall not be used for wages, bonuses, allowances, subsidies and welfare expenses of wage earners, and shall not be used for fines, donations, sponsorship, investment and other expenses.

For example, for agricultural comprehensive development projects, according to the Measures for the Administration of Agricultural Comprehensive Development Funds, the use of special funds for agricultural comprehensive development funds can only be used for materials and equipment needed for project construction; Project feasibility study, preliminary design, environmental assessment, survey and final accounts audit; Engineering supervision fee; Science and technology promotion fee; Project management fee; Land management project management fees, etc. Among them, the agricultural development project management fee is a special fund, which is mainly used for on-the-spot investigation, evaluation, inspection and acceptance, publicity and training, project bidding, information construction, project implementation supervision, performance evaluation, funds and project publicity of agricultural comprehensive development projects. The financial funds for comprehensive agricultural development shall strictly implement the financial and accounting system of the state on comprehensive agricultural development, and shall be managed by special personnel, accounted for in special accounts and earmarked for special purposes.