The accounting entity of an administrative unit should meet two standards: 1) undertake specific national administrative functions; 2) the funds come from fiscal budget funds.

Therefore, the "asset fund" of an administrative unit is mainly considered from a budget perspective, mainly reflecting the impact of changes in non-monetary assets and some liabilities on net assets, and consists of prepayments, inventories, fixed assets, construction in progress, intangible assets,

The detailed accounts of government reserve materials, public infrastructure and other fund sources correspond to the details of asset occupation.

Public institutions are currently in a period of restructuring and are gradually integrating and adapting to the socialist market economic system. Therefore, system settings must be considered from the perspectives of financial subsidies and independent operations.

"Public institution fund" is the rolling number of fiscal revenue and expenditure balances in each year, which is considered from a financial perspective; "non-current asset fund" is used to account for long-term investment of public institutions, fixed assets, projects under construction, intangible assets and other non-current assets.

The amount occupied by assets shall be offset against the non-current assets fund when accruing depreciation of fixed assets and amortization of intangible assets.

This point is considered from the perspective of market economy.