First, funds that need to be specially managed in accordance with national laws, regulations, rules and relevant provisions of the State Council, such as extra-budgetary funds, grain, cotton and oil purchase funds, and capital construction funds , renovation funds, social security funds, etc. must be included in the use and management of special deposit accounts. Among them, extra-budgetary funds refer to various fee-based funds that are collected, withdrawn and arranged for use by state agencies and institutions in order to perform or perform government functions in accordance with national laws, regulations or legally binding regulations and are included in the national budget management. In order to curb, prevent and cure corruption from the source, strengthen the management of extra-budgetary funds, and promote the separation of revenue and expenditure and the separation of fines and payments, according to the relevant regulations of the State Council, administrative institutions must set up special accounts for extra-budgetary funds collected or obtained by administrative institutions. The funds in this account can only be turned over to the national treasury or special financial account in a timely manner in accordance with regulations, and cannot be used for the expenditure of the unit. Grain, cotton, and oil purchase funds refer to the purchase, reserve, and sale funds used for national and local special reserves of grain, cotton, and oil, as well as the purchase funds for state orders for grain, cotton, and oil. They are closed-run policy funds. In order to prevent the acquisition funds from being squeezed and misappropriated, and to ensure that the funds for sale and withdrawal of grain, cotton and oil are returned in time and in full, according to regulations, the acquisition funds of grain, cotton and oil purchasing and storage enterprises must set up special accounts, standardize their use, and strictly manage them.
The second is funds with special investment purposes, such as securities transaction settlement funds, trust funds, policy real estate development funds, etc. In order to strengthen their use and management and protect the interests of investors, they are included in special deposit accounts manage. Among them, securities transaction settlement funds are the collective name for customer transaction settlement funds, securities companies’ self-operated funds, and other securities transaction funds. According to regulations, customer transaction settlement funds must be deposited in full in a commercial bank qualified to engage in securities transaction settlement fund custody business, and a separate special deposit account must be opened for management, and misappropriation is strictly prohibited. A securities company's self-operated funds must be strictly separated from the client's transaction settlement funds, open a separate special deposit account, transfer its own funds in accordance with regulations, or accept transfers from the client's special deposit account for transaction settlement funds. For other securities trading funds, such as liquidation reserves, special deposit accounts must also be opened to store liquidation reserves of securities companies. Third, other funds that require special account management, such as financial institutions' deposits with peers, organizational funds of party groups and trade unions, etc., are also included in the management of special deposit accounts. Among them, inter-bank funds deposited by financial institutions are financial institutions other than the central bank. The funds deposited by other banks for daily settlement transactions are funds entrusted to other banks to handle payment and settlement agency business. For a long time, this fund has been accounted for in separate accounts under the interbank deposit accounts of various banks, and has never been included in the management of unit bank settlement accounts. There are institutional blind spots in its opening and use. The "Measures" incorporate them into special deposit accounts and clearly stipulate their opening and use, which is conducive to standardizing the opening and use of bank settlement accounts of financial institutions.