Special funds for employment are special funds raised and used in accordance with state regulations to promote the employment of registered unemployed people and rural workers seeking jobs in cities. The sources of special funds for employment are: subsidy funds arranged by the fiscal budget at the same level; Higher financial subsidy funds; Funds transferred from the unemployment insurance fund according to regulations; Interest income of special employment fund; Other funds. The purpose of special funds for employment: first, to improve the vocational skills and employability of workers, including subsidies for job introduction, vocational training and vocational skill appraisal; Second, it is used to support workers to start their own businesses, including small loan guarantee funds and low-profit projects with interest subsidies; The third is some policy subsidies for people with employment difficulties, including public welfare post subsidies, social insurance subsidies, and specific employment policy subsidies. In addition, special funds for employment can also be used to support public employment services. Doing a good job in employment funds is the guarantee. It is particularly important to improve the social benefits of the use of special employment funds and manage them well. Taking the collection and use of special funds for employment at county level as an example, this paper discusses how to strengthen the management of special funds for employment.