Government funds include 65,438+03 large government funds including road maintenance fees, vehicle purchase surcharge, railway construction fund, electric power construction fund, Three Gorges Project construction fund, new vegetable field development fund, highway construction fund, civil aviation infrastructure construction fund, rural education surcharge, post and telecommunications surcharge, port construction fee, local telephone installation fee and civil aviation airport management and construction fee. 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. Starting from 1996, a large amount of 13 government funds, such as 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 surcharges, post and telecommunications surcharges, port construction fees, local telephone installation fees, and civil aviation airport management and construction fees, will be collected. In order to do a good job in the budget management of government funds, these measures are formulated.

The general principles of government fund management included in budget management are as follows: the fund is fully included in budget management, and two lines of revenue and expenditure are implemented. The income is turned over to the state treasury in full, and the funds are collected first and then disbursed, and the funds are earmarked; It is compiled separately in the budget, balanced by itself, and the balance is carried forward to the next year for continued use.

Legal basis: legal person, of which Articles 57 and 59 stipulate that legal person is an organization with capacity for civil rights and capacity for civil conduct, which independently enjoys civil rights and undertakes civil obligations according to law; The legal person's capacity for civil rights and civil conduct arises when the legal person is established and disappears when the legal person is terminated.

The title of the fourth chapter is "unincorporated organization", which consists of seven articles, but the word "civil rights" does not appear in the full text.