The management principle of government fund budget is: "fixed expenditure based on income, special fund for special use, and balance carried forward for use". The fund expenditure shall be self-balanced according to the fund income, and no deficit budget shall be prepared. When the budget income of the fund is insufficient, the surplus funds of previous years can be used to arrange expenditures; If the budget income of the fund in that year exceeds the budget expenditure, the surplus funds will be carried forward to the next year to continue to be used. The funds are arranged according to the prescribed purposes and are not used for transfer.