Public Offering of Fund refers to the unrestricted net assets owned by public institutions, which are divided into general funds and investment funds. General fund refers to the surplus funds retained by institutions, and there are two main sources: one is transferred from the undistributed balance of the unit in the current period, and the other is transferred from the amount allocated from the balance of special funds reserved for use by the unit according to regulations. Investment fund refers to the funds occupied by foreign investment of public institutions. The main sources of investment funds include general capital transfer, foreign investment appreciation of non-cash assets and fixed capital transfer.