After 1990, government fund projects were examined and approved by the Ministry of Finance, and important government fund projects were reported to the State Council for examination and approval. According to relevant public information, government funds are funds collected, raised or raised by other means from specific objects within a certain period of time in accordance with the provisions of laws and administrative regulations, and are specially used for the development of specific public utilities. 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 After the highway toll reform, some road maintenance fees are no longer applicable.