The accounting entity of an administrative unit should have two standards: 1) to undertake specific national administrative functions; 2) The funds come from the budget. Therefore, the "asset fund" of administrative units is mainly considered from the perspective of budget, which mainly reflects the impact of changes in non-monetary assets and some liabilities on net assets. It is composed of detailed accounts of funds sources such as prepayments, inventories, fixed assets, projects under construction, intangible assets, government reserves, public infrastructure, etc., and corresponds to the details of asset occupation.

At present, institutions are in the period of system transformation, and are gradually integrating into and adapting to the socialist market economic system. We should consider the system setting from the perspective of financial subsidies and independent operation. "Public funds" is the accumulated balance of fiscal revenue and expenditure in each year, which is considered from the financial point of view; "Non-current assets fund" is used to calculate the amount of long-term investment, fixed assets, projects under construction, intangible assets and other non-current assets occupied by institutions. When depreciation of fixed assets and amortization of intangible assets are accrued, non-current assets funds are offset. This is considered from the perspective of market economy.

It's just a personal opinion, not necessarily correct, for your reference.