The balance of special fund is the difference between the proceeds from special purpose fund of total budget accounting management at all levels and the year-end balance of expenditure, which is one of the three major financial balances and belongs to the net assets of financial departments at all levels. At the end of the year, the financial department will transfer the final credit balance of the special fund income account to the credit of the special fund balance account, and at the same time transfer the final debit balance of the special fund expenditure account to the debit of the special fund balance account.