Public institution fund refers to the fund drawn by public institutions in accordance with state regulations to make up for the future balance of payments after the balance of payments in the current year.

Source:

1, the accumulated balance of income and expenditure in each year is the main source of public funds. 2, the balance of funds allocated to the completed project, in accordance with the provisions of the use of this unit, into the business fund. 3 units at the end of the year, such as adjusting or changing the previous year's accounting subjects, involving the balance of the previous year, generally should be directly transferred to or write down the business fund. But if the state has provisions, those provisions shall prevail. 4. When investing abroad, the difference between the appraised price or contract price of the invested assets, the value determined by the agreement and the book value shall be directly included in or offset from the business expenses.