Public funds of public institutions are divided into ordinary funds and investment funds. Investment funds correspond to foreign investment. The general fund is used to make up the balance of income and expenditure, that is, if the balance of income and expenditure in the current year is negative, it can be made up by the general fund. General funds cannot be used directly, but increased or decreased through the transfer of balance of payments. If there is a general fund carried forward from the previous year, there can be appropriate losses in that year, that is to say, some wages and bonuses outside the daily routine can be paid according to the facts, but it is best to reflect them when making a budget, and it is best to maintain a balance of payments. The use of public funds is based on the accounting system.