Government funds refer to the special funds collected from citizens, legal persons and other organizations by people's governments at all levels and their subordinate departments in accordance with laws, state administrative regulations and relevant documents of the Central Committee and the State Council to support the development of a certain cause and with the approval of the procedures prescribed by the state. Including various funds, funds, additional and special expenses.

Measures for the budget management of government funds

According to the Decision of the State Council on Strengthening the Management of Extra-budgetary Funds (Guo Fa [1996] No.29), from1996, road maintenance fees, vehicle purchase surcharges, railway construction funds, electric power construction funds, Three Gorges Project construction funds, new vegetable field development funds, highway construction funds, civil aviation infrastructure construction funds, rural education fees and post and telecommunications surcharges will be added. In order to do a good job in the budget management of government funds, these measures are formulated. After the highway toll reform, some road maintenance fees are no longer applicable.