公积公益金是村集体经济组织从收益中提取的和其他来源取得的用于扩大生产经营、承担经营风险以及开展集体公益事业的专用基金。其来源主要包括:村集体经济组织从本年收益中提取的资本溢价、接受捐赠资产、征用土地补偿费、拍卖“四荒”使用权价款、“一事一议”筹资筹劳转 The commonweal fund is a special fund drawn by the village collective economic organizations from proceeds and obtained from other sources for expanding production and operation, undertaking business risks and conducting collective public welfare undertakings. The sources include the capital premiums that the village collective economic organizations draw from the current year’s receipts, donations of donated assets, the compensation for land acquisition, the auction price of the right to use the “Four Shortages”