Institutions should set up the subject of "public funds", accounting for the source, use and balance of public funds, and there are two detailed subjects of "general funds" and "investment funds" under this subject.

The main accounting treatment of public funds is as follows:

(a) at the end of the year, the balance of the "non-financial subsidy balance distribution" subject will be transferred to public funds, and the "non-financial subsidy balance distribution" subject will be debited or credited, and the subject will be credited or debited.

(2) At the end of the year, the remaining funds of the non-financial subsidy special project (the project has been completed) used by the unit will be transferred to the public fund, and the account of "non-financial subsidy carried forward to xx project" will be debited and credited to this account.

(3) To obtain long-term equity investment and long-term bond investment with monetary funds, the total amount actually paid (including purchase price and related taxes and fees) is used as the investment cost, and the "long-term investment" subject is debited and credited to "bank deposit" and other subjects; At the same time, according to the amount of investment cost, debit the subject and credit the "non-current assets fund-long-term investment" subject.

(4) Transfer out or recover the principal and interest of long-term bond investment, debit "bank deposit" and other subjects according to the actual amount received, credit "long-term investment" according to the cost of recovering long-term investment, and credit or debit "other income-investment income" according to the difference; At the same time, according to the recovered long-term investment corresponding to the non-current assets fund, debit the "non-current assets fund-long-term investment" subject, and credit this subject.