Legal analysis: Venture capital fund, also known as venture capital fund, is a new type of investment institution widely popular in the world today. It absorbs funds from institutions and individuals in a certain way, and invests in small and medium-sized enterprises and emerging enterprises that are not qualified for listing, especially high-tech enterprises.

Legal basis: Measures for the Administration of Occupational Risk Funds of Accounting Firms

Article 2 A firm shall withdraw and use occupational risk funds in accordance with the provisions of these Measures. The occupational risk fund of the branch office of the firm shall be uniformly extracted and used by the firm.

Article 3 A firm shall, at the end of each year, withdraw the occupational risk fund at a rate of not less than 5% according to the audit income of that year.