(1) fixed fund

Fixed fund refers to the funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal;

(2) Operating funds

① General fund. The general fund of public institutions refers to the accumulated surplus funds of public institutions, which mainly comes from two aspects: first, it is transferred from the undistributed balance of the unit in the current year; Second, the amount left to the unit for use according to regulations is transferred from the balance of allocated special funds.

② Investment funds. The investment fund of public institutions refers to the funds occupied by foreign investment of public institutions. Investment funds should be increased or decreased according to the increase or decrease of the book balance of foreign investment, and the two amounts are equal.

(3) Balance

Balance of administrative unit. The balance of administrative units refers to the balance after the administrative units make ends meet. The balance of normal funds and special funds of administrative units shall be accounted for separately.

(2) institutional balance. The balance of public institutions refers to the balance after the income and expenditure of public institutions break even in a certain period, mainly including business balance and operating balance. Business balance should be transferred to balance distribution at the end of the year; Operating balance is usually transferred to balance distribution at the end of the year, but if it is a loss, it will not be carried forward.

③ Balanced distribution of public institutions. The balance realized by public institutions in that year shall be distributed in accordance with the provisions. There are two main contents in the balance distribution: first, institutions with income tax payment business calculate the income tax payable; Second, colleges and universities should set aside special funds.

Extended data:

Calculation formula of net assets:

Net assets = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rent of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%. Monetary funds+inventory+net fixed assets, that is, cash+bank deposits+raw materials+inventory goods+production costs+fixed assets-accumulation.

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