This kind of fund is a fund that is collected, collected or raised by other means to a specific object in a certain period of time according to the provisions of laws and regulations.

Government fund budget refers to the revenue and expenditure budget obtained by the government through collecting funds and fees from the society, transferring land, issuing lottery tickets, etc., which is specially used to support specific infrastructure construction and social undertakings.

The budgetary revenue of government funds has the characteristics of designated use and earmarking.