In the past, the content of non-profit special fund budgets was expressed in budgets employing an operating fund approach, and the budget was then implemented. In light of the fact that different types of funds have different attributes, and their financial statements also have differing assessment focal points, starting in 2003, the Executive Yuan improved the budgetary tasks for non-profit special funds on the basis of experts and scholars' research results, government accounting theory, and the Budget Act. The content of non-profit special fund budgets is expressed as follows:
1. Operating fund portion: A budget is compiled maintaining the original economic resource flow outlook; the budget content consists of:
(1) Estimation of revenues and expenditures from business.
(2) Construction, improvement, expansion of fixed assets and source of capital, as well as, cost and efficiency analysis of investment plans.
(3) Raising and repayment of long-term debt.
(4) Estimate of capital reinvestment and its profit and loss.
(5) Estimate of profit distribution and loss replenishment.
2. Government special fund portion: A budget is compiled employing a current resource flow outlook, where all current revenue of each fund and expected fund balance changes are listed in the "table of expected fund sources, uses, and surpluses and deficits," and in accordance with the principle of division of this fixed item, a long time fixed item established for the management of fixed assets, rights, long-term debt, and reinvestment of funds.