The so-called special funds refer to the funds allocated by the state or relevant departments or higher authorities to administrative institutions for specific purposes or purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes. And it is necessary to declare the settlement funds separately. In the current system and regulations, special funds have different names, such as special expenditure, project expenditure, special funds and so on. And there are some differences in the specific content. But on the whole, its meaning is basically the same.

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.

If it is recorded as special payables, the expenses incurred, such as labor costs, travel expenses, rent, utilities, borrowing special payables, borrowing cash or bank deposits, cannot be recorded as expenses.