The set up of governmental funds aims to solve the investment in infrastructure at the beginning of reform and opening. Its policy effect was remarkable. However, as the outcome of age, governmental funds were questioned by public in its legality, rationality, transparency with the time going by and the improvement of market economy pattern. This paper chooses the civil aviation development fund as research case. It is not difficult to find that civil aviation development fund in its pre-procedure, legislation procedure, implementation procedure, and the due process of governmental funds is filled with violation of its original purpose. So the public questioned the legislation of civil government development fund. Hence, the establishing of civil aviation development fund must set full mechanism to comply with the law and regulations in the pre-procedure, legislation procedure, implementation procedure as well as the due process of dispute resolution.