Financial special account management funds refer to the special account for extra-budgetary funds established by the financial department in the bank, which is used for unified accounting and centralized management of extra-budgetary fund receipts and expenditures.

The balance of the funds managed by the special fiscal account is called the balance of the funds managed by the special fiscal account. It refers to the balance formed by the balance of the revenue and expenditure of funds that are not included in the budget and are managed by the special fiscal account, including education fees, business expenses of lottery issuing agencies and lottery sales agencies.

Waiting for the balance of funds.

"Financial Special Account Management Fund Balance" is a net asset account used to calculate the year-end implementation results of fund receipts and expenditures that are not included in the budget and are managed by the special fiscal account.

The credit side registers the number of transfers into the account "Special Financial Account Management Fund Income", and the debit side registers the number transferred into the account "Special Financial Account Management Fund Expenditure".

The year-end credit balance of this account reflects the rollover balance after the revenue and expenditure of funds that have not been included in the budget and are managed by a special fiscal account are offset, and are transferred to the next year. The detailed accounts are calculated by department according to management needs.

Extended information: According to Article 13 of the "Interim Measures for the Management of Special Fiscal Accounts of Social Security Funds", the payment of basic living security and re-employment funds for laid-off employees of state-owned enterprises within the special fiscal accounts at higher and lower levels is handled directly through the special fiscal accounts at the upper and lower levels.

Article 14: Except for the purchase of treasury bonds and transfer of time deposits in accordance with regulations, the balance of various funds in the special fiscal account shall be carried forward to the next year for continued use and shall not be changed in use.

Article 15: Bank deposits in special fiscal accounts are interest-bearing in accordance with the deposit interest rate prescribed by the People's Bank of China.

Article 16 All deposits and appropriations that occur in the special fiscal account must be made through bank transfer and must not be paid in cash.

Article 17 When deposits and appropriations occur in the special financial account, the original vouchers shall be used for accounting, and the special financial account payment voucher shall be issued, with a copy of the original voucher stamped with a special seal, and submitted to the relevant department or unit for accounting and reference.

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Article 18 Social security subsidy funds arranged by the fiscal budget to subsidize lower levels shall be settled through the treasury, and payment procedures shall not be handled through special financial accounts at higher and lower levels.