《彩票管理条例》第三十三条规定:彩票公益金专项用于社会福利、体育等社会公益事业,不用于平衡财政一般预算。彩票公益金按照政府性基金管理办法纳人预算,实行收支两条线管理。而福利彩票公益金主要用于社会福利及社会公益事业:建设福利院、敬老院等社会福利项目,用于残疾人事业,用于社会保障事业,用于教育事业等。 Article 33 of the “Lottery Management Regulations” stipulates that the lottery public welfare fund shall be earmarked for social public welfare undertakings such as social welfare and sports and shall not be used to balance the financial general budget. Lottery public welfare fund in accordance with the government fund management approach into the budget, the implementation of two lines of revenue and expenditure management. The welfare lottery public welfare fund is mainly used for social welfare and social welfare projects: the construction of welfare homes, nursing homes and other social welfare projects for the disabled, for social security, education and so on.