The principle of earmarking refers to the principle that earmarked funds should be used according to the prescribed purposes and reflected separately. Special funds refer to funds with special purposes that are drawn or established by institutions in accordance with regulations. The management of special funds shall follow the principles of first use and then collection, balance of payments and earmarking, and the expenditure shall not exceed the fund scale.

Legal objectivity:

Article 32 of the Financial Rules of Public Institutions refers to the special fund drawn or established by public institutions in accordance with regulations. The management of special funds shall follow the principles of first use and then collection, balance of payments and earmarking, and the expenditure shall not exceed the fund scale. Article 33 of the Financial Rules of Institutions, the special funds include: (1) Repair and purchase funds, that is, funds drawn according to a certain proportion of business income and business income, which are included in the corresponding purchase and construction subjects according to regulations (50% for each column), and funds carried forward for the maintenance and purchase of fixed assets of institutions according to other regulations. 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. (two) the employee welfare fund, that is, according to a certain proportion of the balance of non-financial appropriations and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees. (three) other funds, that is, special funds drawn or established in accordance with other relevant regulations.