The special funds of public institutions include:

1, repair and purchase fund, that is, according to a certain proportion of business income and business income, it is charged to repair expenses and equipment purchase expenses (50% in each column) and carried forward according to other regulations for the maintenance and purchase of fixed assets of public institutions.

2, employee welfare fund, that is, according to a certain proportion of the balance and other provisions of the extraction, for collective welfare facilities, collective welfare benefits and other funds.

3. Medical expenses, that is, institutions that are not included in the scope of free medical care, are extracted from income according to the standard of free medical care stipulated by the local financial department, and the funds for free medical care for employees are implemented with reference to the relevant provisions of the free medical care system.

4 other funds, that is, special funds drawn or established in accordance with other relevant regulations.