Non-profit projects refer to non-profit investment projects that provide products or replacement for the public in order to achieve social and environmental goals, including social welfare projects (education, medical and health care projects), environmental pollution control projects and some public infrastructure projects (such as municipal projects). The remarkable economic feature of these projects is that the services and functions provided to the society are free of charge or only charge a small amount. The purpose of non-profit projects is to serve the society, so the purpose of financial evaluation is not necessarily to serve as the basis for investment decision-making, but to examine the financial situation of the project, understand the profit or loss, and thus take measures to maintain its operation and give play to its functions. In addition, the financial evaluation of many for-profit projects is essentially the comparison of schemes, so that the selected schemes can achieve their goals at the minimum cost.