The "special balance" of institutions is different from the "special fund" in financial accounting. Special balance only refers to the funds extracted from non-financial appropriation balance or operating balance, while financial accounting special funds include not only funds extracted from non-financial appropriation balance or operating balance, but also special funds directly extracted from income or directly established according to regulations.

The accounting basis of special fund is accrual basis, and the accounting basis of special balance is cash basis. From the main accounting treatment of extracting, setting or using special funds, we can see the difference between special funds and special balances more clearly.

The special fund for public institutions refers to the net assets with special purposes extracted and set by public institutions according to regulations.

The specificity of the source is mainly extracted from business income, non-business income and unit balance according to regulations; Specific purposes, according to the provisions of the use, earmarking, dedicated to the maintenance and purchase of fixed assets, collective welfare facilities and employee treatment, employee medical expenses paid by public funds.

Divided into employee welfare funds, medical funds, repair and purchase funds and other categories.