there is a difference between central special funds and central budget funds.

special funds

are funds allocated by the state, relevant departments or superior departments for special purposes or special purposes. This kind of funds will require separate accounting, earmarking, and cannot be used for other purposes. In the current systems and regulations, special funds have different names, such as special expenditures, project expenditures, special funds, etc., and there are also some differences in the specific contents included.

Generally speaking, special funds refer to the funds allocated by the financial department or the superior unit to administrative institutions to complete special work or projects and need to be accounted for separately. In other words, special funds have three characteristics: < P > First, they come from finance or higher-level units;

second, it is used for specific matters;

thirdly, it needs to be accounted separately.

according to its sources, special funds can be divided into three categories: special funds, special appropriations and special loans. The business funds for the work of the unit are insufficient, and the business funds applied for separately are used to make up for the lack of funds, and do not belong to special funds.

Central budgetary funds:

Central budgetary funds refer to educational funds that are included in the state budget plan and paid by governments at all levels.

central fiscal expenditure and local fiscal expenditure refer to the expenditures determined by dividing the responsibilities of the central and local governments according to their different responsibilities in economic and social activities.

the central financial expenditure includes national defense expenditure, armed police force expenditure, central-level administrative expenses and various business expenses, key construction expenditure, and the central government's expenditure on adjusting the national economic structure, coordinating regional development and implementing macro-control.

local fiscal expenditure mainly includes local administrative management and various business expenses, local overall capital construction and technological transformation expenditure, rural production support expenditure, urban maintenance and construction expenditure, price subsidy expenditure, etc.