Special funds are net assets subjects. Special fund accounting institutions shall, in accordance with the provisions, extract and set up the income, expenditure and balance of special funds.

Characteristics of special funds:

1, there are special provisions for the extraction of special funds, that is, according to a certain proportion or amount.

2, the provisions of the special purpose and scope of use, in addition to the provisions of the financial system can be allowed to merge, generally not to occupy or misappropriate each other.

3, its purpose is a one-time consumption, there is no cycle turnover, it is impossible to directly get compensation through special fund expenditure.