The establishment of a local budget stabilization fund primarily aims to promote balanced budgeting across fiscal years, allowing for flexibility in response to changes in the economic landscape and unforeseen expenditure needs. During years of strong fiscal revenue, a portion of the excess revenue is allocated to this fund. When revenue drops or unexpected major expenses arise, the fund can be used to fill any budgetary gaps, ensuring stable execution of the budget and the continued functioning of government services. The main sources of this fund include: (1) excess revenue from the general public budget. When local economic performance is strong and fiscal revenues exceed the budgeted amount, the excess funds are allocated to the stabilization fund in accordance with a set proportion; (2) budget surpluses at the end of the fiscal year. If there are surplus funds left over after the budget is executed, a portion can be transferred to the stabilization fund, following approval through the required legal procedures; (3) surplus funds from government-managed special funds. Under certain conditions, unspent funds from government special funds can be transferred to the stabilization fund, enhancing the overall efficiency of public fund use.