No, the special funds can only be used for special purposes. Misappropriation of special funds is a violation and will be investigated for responsibility.

the so-called special funds refer to the funds allocated by the state or relevant departments or higher authorities to administrative institutions for special purposes or special purposes. This kind of funds will require separate accounting, earmarking, and cannot be used for other purposes. And you need to report the funds for settlement separately.

。 In the current systems and regulations, special funds have different names, such as special expenditures, project expenditures, special funds, etc., and there are also some differences in the specific contents included. But on the whole, its meaning is basically the same.

special funds have three characteristics: first, they come from finance or superior units; Second, it is used for specific matters; Third, it needs to be accounted separately. Special funds can be divided into three categories according to their sources: special funds, special appropriations and special loans.