Among them, the special fund refers to the special fund established by institutions according to regulations, mainly including employee welfare fund, medical fund, repair and purchase fund, housing fund, etc. According to whether the use is restricted or not, the net assets with restricted use and unrestricted use are divided. The former includes fixed funds and special funds, while the latter includes operational funds. According to the source of formation, net assets are divided into external injection and internal formation.
The assets of public institutions include monetary funds, short-term investments, receivables and prepayments, inventories, long-term investments, fixed assets, projects under construction, intangible assets, etc. According to liquidity, the assets of public institutions can be divided into current assets and non-current assets. Institutions are non-profit organizations that provide public services to the society. The main difference between performance pay in public institutions and performance pay in enterprises lies in the source and guarantee of funds. According to different types of institutions, the funding sources and guarantees of performance pay are different. In the compulsory education stage, the funds for performance pay in primary and secondary schools are mainly provided by county-level financial security, and the provincial-level financial planning, and the central government gives appropriate subsidies to some areas with weak financial resources in the central and western regions.
The scope of administrative institutions belonging to state-owned assets is as follows:
1, operating state-owned assets. Operating state-owned assets refer to the capital and rights and interests owned by the state as an investor in an enterprise according to law. Specifically, the operating state-owned assets refer to all the property engaged in the fields of product production, circulation, business services and so on. , and operate or use it according to law, and its property rights belong to the state; The characteristics of operating state-owned assets: liquidity, appreciation and diversity of management methods;
2. Administrative state-owned assets. State-owned assets of administrative institutions refer to the sum of various economic resources that administrative institutions possess, use and legally confirm as state-owned and can be measured in money. Including: assets allocated by the state to administrative institutions, assets formed by administrative units using state-owned assets to organize income in accordance with national policies, and assets accepted by donations and other legally recognized state-owned;
3. Resources and state-owned assets. Resource state-owned assets refer to land, forests, mineral deposits and other resources owned by the state.
To sum up, the net assets of institutions include business funds, fixed funds, special funds, business balances and operating balances.
Legal basis:
Measures for the administration of state-owned assets in administrative institutions
Article 4 The contents of administrative assets management include: registration, definition, alteration and dispute mediation of property rights; The use, disposal, evaluation, statistical reporting and supervision of assets; Notify the finance at the same level. Article 5 The state adheres to the principle of separation of ownership and use right in the management of administrative assets, and implements a management system of unified ownership by the state, hierarchical supervision by the government, and possession and use by units.