1, accounting subjects are different. Office expenditure refers to the maintenance cost of equipment and facilities used by administrative institutions to complete their tasks, as well as the expenditure directly used for official activities. Working funds refer to the funds that can be used for the daily operation and business work of public institutions in the departmental budget approved by the finance at the same level, except for salaries and benefits of personnel and subsidies for individuals and families.
2. The content is different. Office expenses include office expenses, business expenses, repair expenses, equipment purchase expenses and other expenses. The main contents of work funds include: public funds in the basic expenditure budget, special budget funds such as vehicle use fees and conference fees, and various civil affairs funds (excluding personnel funds), such as social assistance funds (including urban and rural subsistence allowances and urban and rural medical assistance), disaster relief funds, special care and support funds, place names, border management, etc.