(1) Specificity of special funds. Social security fund is a special fund set up to meet the needs of social security, and it is also a special fund set up to protect all members of society from the decline of living standards or even the inability to maintain their basic livelihood due to various reasons such as old age, illness, unemployment, work injury and poverty. For example, the social assistance fund is a fund provided by the state and society to meet the minimum living requirements when citizens cannot maintain the minimum living standard. Social insurance fund is a special fund paid by the payer and the paid person according to a certain proportion of the payment base and raised by other legal means according to national laws and regulations. Housing accumulation fund is a long-term housing savings deposit paid by enterprises, units and their employees. It is not difficult to see that all social security funds have special purposes and can neither be mixed nor used for other purposes.

(2) Wide coverage. First of all, the sources of social security funds are diverse, including the contributions of employers, individual workers, general government taxes, fund investment income and charitable donations distributed for the third time. , more extensive than the general fund; Secondly, the social security fund has a wide audience, and all members of society are the target audience. It is precisely because of its many sources and wide audience that the coverage of social security funds is unmatched by other funds.

(3) Long accumulation period. In the social insurance system, the personal accounts of endowment insurance and medical insurance are the funds stored by workers for their basic life after retirement or medical treatment due to illness, which runs through their lives and lasts for decades.

(4) overall planning and mutual assistance. Through the distribution and redistribution of low national income, the special consumer social security fund will be uniformly adjusted and used, so that members of society can share the risks. In the process of raising social security funds, people with more income generally pay more than those with less income, but in the process of using funds, they are uniformly distributed according to the provisions of the system, and the rights and obligations enjoyed by individuals do not strictly correspond, which has strong overall planning and mutual assistance.

(5) Managing diversity. To adapt to the different characteristics of social security projects, the management methods of social security funds are diversified. Social insurance funds such as medical care, work injury and maternity generally only require short-term balance according to the law of large numbers, while pension funds often require long-term balance because of inevitable risks. The accumulated endowment insurance funds need to be invested and operated, and the government financial social security funds are generally only allocated according to their needs. Social security funds allocated by public institutions should be included in the government budget management, and social security funds invested and operated generally do not need to be included in the government budget management. Because of its particularity, housing provident fund needs to be managed through the decision of housing provident fund management Committee, the operation of housing provident fund management center, the special account storage of China Construction Bank and financial supervision.