According to the Measures for the Administration of Issuance of Local Government Bonds promulgated by the Ministry of Finance, local government bonds only include general bonds and special bonds. General bonds are government bonds issued for non-profit public welfare projects, mainly from general public budget revenue as the source of debt repayment funds; Special bonds are government bonds issued for public welfare projects with certain income, and the government fund income or special income corresponding to public welfare projects is used as the source of debt repayment. Issuing fund bonds is not within the scope permitted by policies and regulations.