Legal analysis: the institutional provisions formulated by the financial department on the use, management and supervision of special financial funds. Special financial funds are funds allocated by the national financial department for specific purposes or special purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes. At present, there is no unified definition of the composition of special funds. From the point of view of financial fund management, in daily operation, the "deduction definition method" is generally adopted, that is, all financial funds arranged or added by higher-level units, excluding recurrent funds, are regarded as special funds.

Legal basis: Article 62 of the Promotion Law of Rural Revitalization in People's Republic of China (PRC), the relevant special funds and funds established by the people's governments at or above the county level shall strengthen their support for rural revitalization in accordance with regulations. The state supports the establishment of a rural revitalization fund in a market-oriented way, focusing on supporting the development of rural industries and the construction of public infrastructure. Local people's governments at or above the county level shall optimize the business environment in rural areas, encourage innovative investment and financing methods, and guide social capital to invest in rural areas.