1. Financial special account (or special account for financial funds) is a fund account opened by financial departments at all levels in commercial banks and other financial institutions for accounting funds with special purposes.

According to the types of funds for accounting management, the financial accounts established in China mainly include special expenditure financial accounts, social insurance fund financial accounts, non-tax revenue collection financial accounts, and loans and grants from foreign governments and international financial organizations. According to the regulations, the establishment of special financial accounts shall be based on the official documents of the State Council and its financial departments, provincial people's governments and their financial departments. The financial special account of social insurance fund is established according to the Social Insurance Law.

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