the new accounting system for public institutions * * * has set up 48 accounting subjects, and compared with the original accounting system for public institutions with 42 subjects, the total number has increased by 6 subjects. Among them, 16 subjects were added and 1 subjects were cancelled.

1. Add: zero-balance account amount, short-term investment, financial refundable amount, long-term investment, accumulated depreciation, construction in progress, accumulated amortization, loss and excess of assets to be disposed of, borrowing on loan, funds payable to the state treasury, salaries payable to employees, long-term loans, long-term payables, financial subsidy carry-over, financial subsidy balance, non-financial subsidy carry-over,

2. Cancel: foreign investment.

3. renaming of subjects: cash on hand (cash), inventory (materials and finished products), taxes payable (taxes payable), non-current assets fund (fixed fund), balance distribution of non-financial subsidies (balance distribution), income paid by affiliated units (contributions by affiliated units) and subsidy expenditure to affiliated units (subsidies to affiliated units).