1. Withdraw first and then use: it means that all special funds can only be used after they have obtained funds according to the prescribed open source channels.

2. Special account: it means that each special fund must have a separate account for management and accounting.

3, earmarking: refers to all kinds of special funds should be arranged in accordance with the provisions of the purpose and scope of use, expenditure shall not exceed the scale of funds, to ensure that the use of funds is reasonable and legal.