Directory special fund concept special fund management principle special fund characteristics income special fund expenditure special fund concept special fund is a special fund extracted and set up according to the relevant provisions of finance or higher authorities. Including repair and purchase funds, employee welfare funds, medical funds, scientific and technological achievements transformation funds, housing funds and other funds. The use of special funds is clear and single, and the unit is required to use the funds for special purposes, and the use of funds shall not be changed at will or used for other purposes. Management of Special Funds Chapter VI "Management of Special Funds" of the Financial Rules of Institutions stipulates: Article 27 A special fund is a fund with a specific purpose that is drawn or established by a scientific institution according to regulations. Including: (1) repair and purchase fund, that is, the fund withdrawn by the unit according to a certain proportion of business income and business income, which is charged in the repair fee and equipment purchase fee (50% in each column) and carried forward according to other regulations for the maintenance and purchase of fixed assets. (two) the employee welfare fund, that is, according to a certain proportion of the balance and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees. (3) Medical expenses, that is, units that are not included in the scope of state medical care at public expense, shall be directly used for medical care at public expense according to the relevant provisions of medical care at public expense. (4) funds for the transformation of scientific and technological achievements, that is, funds drawn by the unit according to a certain proportion of business income, charged in business expenses, and drawn from the balance of business income and expenditure for the transformation of scientific and technological achievements. (five) other funds, that is, funds drawn or established by units in accordance with relevant state regulations. Twenty-eighth special fund extraction ratio and management measures, the state has unified provisions, in accordance with the unified provisions; If there is no uniform provision, it shall be determined by the financial department in conjunction with the financial department. Management principle: 1. Withdraw before use: It means that all special funds can be used only after they are obtained through the prescribed open source channels. 2. Special account: it means that each special fund must have a separate account for management and accounting. 3, earmarking: refers to all kinds of special funds should be arranged in accordance with the provisions of the purpose and scope of use, expenditure shall not exceed the scale of funds, to ensure that the use of funds is reasonable and legal. The characteristic of special funds is 1, and the extraction of special funds has special provisions, that is, it is extracted according to a certain proportion or amount. 2, the provisions of the special purpose and scope of use, in addition to the provisions of the financial system can be allowed to merge, generally not to occupy or misappropriate each other. 3. His use belongs to one-time consumption, and there is no circulating turnover, so it is impossible to get compensation directly through special fund expenditure. Special fund income special fund income (program from special fund) concept The financial department shall set up a special fund or allocate funds from the higher financial department according to regulations. Such as food risk fund. The difference between the characteristics and the fund budget income is that the independent variables of the fund budget are obtained according to the regulations and included in the budget management, while the income of the special fund is the funds established or obtained by the financial department according to the regulations and managed separately; The budget income of the fund shall be turned over to the state treasury according to the budget level, and the special fund shall be stored in a special account. Accounting methods Financial departments at all levels set up special funds for accounting from higher financial departments or through budget expenditure arrangements at the corresponding level, and at the same time set up "other financial deposits" subjects to reflect their storage. When obtaining special funds, debit "other financial deposits" and credit "special fund income". At the end of the year, the income of this year's special fund was fully transferred to the "special fund balance" subject. Accounting of special fund income The government has set up a "special fund income" account to account for the special fund income established or obtained by the financial department according to regulations. Including special funds designated by the Ministry of Finance (such as "grain risk fund") and special funds established by local financial departments according to regulations. The "special fund income" is based on the amount actually received by the general budget accounting. Debit the return of special fund income or the number transferred to "special fund balance" at the end of the year, and credit the number obtained from the higher financial department or the budget expenditure arrangement at the same level. Under normal circumstances, the credit balance reflects the cumulative number of special fund income, and the year-end balance is all transferred to the "special fund balance" subject, and there is no balance at the end of the year after the carry-over. This course should be set according to the special fund project. Special fund expenditure (special fund expenditure) concept The corresponding expenditure arranged by the financial department with proceeds from special purpose fund. Such as food risk fund expenditure. Management Principle As a fund with a specific purpose, the management and accounting of special funds must follow the principle of receiving first, then spending, and living within our means. The expenditure of special funds shall be managed in a planned way, and the expenditure shall be handled in accordance with the prescribed purpose and scope of use. Without the approval of the higher authorities, the funds shall not be used for other purposes. The year-end balance can be carried forward to the next year for continued use. Accounting method General budget accounting sets up the subject of "special fund expenditure", accounting for the expenditure arranged by the special fund income, and this subject sets up detailed accounts according to the expenditure items. Special fund expenditure occurs, the debit of the subjects, credited to "other financial deposits" subjects; When the expenditure is recovered, the "other financial deposits" account is debited and credited to the "other financial deposits" account, and the debit balance of this account usually reflects the cumulative number of special fund expenditures; At the time of year-end write-off and carry-over, the balance of this account will be fully transferred to the account of "special fund balance", and this account will be debited and credited to the account of "special fund balance". There is no balance in this course after year-end carry-over. Specific accounting In order to account for the expenditure of special funds, the subject of "expenditure of special funds" should be set up in the accounting of total financial budget. This course accounts for the expenditures arranged by the financial departments at all levels with proceeds from special purpose fund. When special fund expenditure occurs, debit the account and credit the account of "national treasury deposit" ("other financial deposit" in the designated bank according to the provisions of the state); When the expenditure is recovered, the opposite accounting entries are made. At the end of the year, the debit balance of this account should be fully transferred to the "special fund balance" account for verification, and the "special fund balance" account should be debited and credited to this account. The usual debit balance of this course reflects the cumulative expenditure of special funds.