This can't be done. The Accounting System of Public Institutions stipulates that the operating balance of public institutions shall be transferred to the subject of "non-financial subsidy balance distribution" at the end of the year, and the column of "balance distribution" shall be filled in accordingly when preparing the final accounts; The operating loss is not carried forward at the end of the year, and it is reflected in the column of "operating balance" as a negative number in the final statement of the department. The operating losses of public institutions shall be made up by the operating profits of the following years, and shall not be made up by public funds.

The Financial Rules of Public Institutions clearly stipulates that public funds and special funds shall follow the principle of balance of payments, and expenditures shall not exceed the fund size. When the unit compiles the final accounts, there is a negative balance of public funds and special funds at the beginning of the year, which is a problem left over from history and should be digested year by year without expanding the negative balance; In case of cost overruns in the current year, the unit shall promptly correct the accounts.