Other funds refer to the special funds drawn or established by enterprises and institutions in accordance with other relevant regulations, which are special funds relative to specific funds, including the "maintenance fund" established due to the requirements of the national housing system reform and the Measures for the Administration of Residential Special Maintenance Funds. Its essence lies in clarifying the needs of enterprises and institutions, setting, extracting and using some project funds according to regulations, and reserving some funds for the future needs of enterprises and institutions.

Among them, the special fund refers to the special funds extracted or established by enterprises and institutions in accordance with the regulations, and is generally managed in accordance with the principle of "first use and then collection, special account and special transfer".