Government-operated state-owned enterprises (i.e., enterprise funds) and non-profit special funds established to meet administrative needs constitute independent financial and accounting entities. According to Articles 19 and 20 of the Budget Act, all state-owned enterprises operating with direct government investment or non-profit special funds with direct government investment shall have subordinate unit budgets. All enterprises receiving reinvestment from subordinate unit budgets or funds established with investment from subordinate unit budgets must have subordinate unit budget sub-budgets. Subordinate unit budgets currently consist of two types, namely "subordinate unit budgets—operating portion," which consist of the budgets of state-owned enterprises, and "subordinate unit budgets—non-operating portion," which consist of non-profit special fund budgets.