The sources of welfare funds for employees of public institutions, including those extracted from business expenses or non-business expenses according to personnel quota, are accounted for in special funds; The employee welfare fund is drawn according to a certain proportion of the balance. In some specific expenditure items, welfare funds and welfare funds can also be merged.

legal ground

Article 33 of the Financial Rules of the Institution

Special funds include:

(a) repair and purchase fund, that is, according to a certain proportion of business income and business income, and in accordance with the provisions in the corresponding purchase and repair subjects charged (50% in each column), and in accordance with other provisions into the institutions of fixed assets maintenance and purchase of funds. Institutions with less business income and less business income may not withdraw repair and purchase funds, and institutions that implement depreciation of fixed assets may not withdraw repair and purchase funds.

(three) other funds, that is, special funds drawn or established in accordance with other relevant regulations.