The balances of public institutions are divided into current revenue and expenditure balances and special fund revenue and expenditure balances according to different uses of funds.

Current revenue and expenditure balances are divided into business balances and operating balances based on different sources of funding.

The balance of special fund receipts and expenditures is the balance after special fund income and special fund expenditures are offset.

Special funds are also called “special funds”.

Various funds with special purposes that enterprises withdraw from product costs and corporate retained profits in accordance with regulations.

Special funds are the main source of corporate special funds.

The business balance is the balance of the current revenue and expenditure of a public institution in a certain period except operating revenue and expenditure.