The asset fund account of an administrative unit accounts for the amount of monetary assets such as prepayments, inventories, fixed assets, projects under construction, intangible assets, government reserves and infrastructure.

Non-restricted net assets owned by institutions are accounted for in public funds accounts of institutions, mainly the cumulative number of financial subsidies after deducting the balance distribution; The amount of non-current assets such as long-term investment, fixed assets, projects under construction and intangible assets occupied by non-current assets fund accounting institutions.