Business balance refers to the balance of income and expenditure of public institutions except financial subsidies, non-financial special funds and operating income and expenditure in a certain period of time.

The amount of business balance indicates the balance between income and expenditure in the process of professional business activities and auxiliary activities of public institutions. The calculation formula is: business balance = business income+contributions from subordinate units+other income-business expenses-subsidies to subordinate units-disbursement of funds-expenses paid to higher authorities-self-raised infrastructure-sales tax (non-business).

The balance of public institutions is divided into: the balance of recurrent revenue and expenditure and the balance of special funds according to the different purposes of funds. The current balance of payments is divided into business balance and business balance according to the different channels of obtaining funds.

The year-end balance of public institutions, regardless of profit or loss, will be transferred to the balance distribution.

Operating balance should usually be transferred to balance distribution, but if it is a loss, it will not be carried forward.