一、事业单位专项资金行政事业单位接受国家及上级主管部门安排的专项业务、承建专项工程和建设项目等,需要财政及上级主管部门拨付相应的资金来完成。因此在财政部、上级主管部门和其附属单位之间产生了资金的划拨结算业务。事业单位专项资金是财政预算安排的或有关部门、单位依法自行组织的、具有特定用 I. Special funds for public institutions Administrative units that accept the special business arranged by the state and higher-level competent authorities and undertake special projects and construction projects require the financial departments and higher-level departments to allocate the corresponding funds to complete the project. Therefore, the Ministry of Finance, the higher authorities and their affiliated units have been allocated between the capital transfer business. Special funds for public institutions are arranged by the budget or the relevant departments and units organized according to law, with a specific use