The net assets of public institutions refer to the difference between assets and liabilities, including public funds, fixed funds, special funds and balances.

1. Institutional funds refer to the unrestricted net assets owned by institutions, which are divided into two parts: general funds and investment funds.

Institutions set up the subject of "public funds", accounting for the source, use and carry-over of public funds, and set up two detailed subjects of "general funds" and "investment funds" according to the accounting content.

2 institutions special fund refers to the institutions in accordance with the provisions of the extraction and establishment of special funds. The special funds of public institutions mainly include repair and purchase funds, employee welfare funds, medical funds and housing funds.

Institutions set up "special fund" subjects, accounting institutions in accordance with the provisions of the extraction, set up special fund income, expenditure and balance, and set up detailed accounts according to the types of special funds.