Responding to economic development and social security needs, the central government has established various types of special funds over the years following budgetary procedures in accordance with relevant laws and Article 4, Subparagraph 2 of the Budget Act; these special funds are used to implement relevant matters. Apart from enterprise funds, these special funds consist of operating funds, special income funds, capital project funds, and debt funds; they are non-operating in nature, and are general termed non-profit special funds. According to the classification scheme in government accounting theory, non-profit special funds can be further classified as the two major types of government and proprietary funds. Government special funds include debt funds, special income funds, and capital project funds, while proprietary funds consist only of operating funds.