Net assets (owner's equity) = total assets-total liabilities
Net assets (owner's equity) = paid-in capital+capital reserve+surplus reserve+undistributed profit.
If the entity view of profit is adopted, net assets are equal to shareholders' equity plus creditor's rights; If the ownership view of profit is adopted, net assets are equal to shareholders' equity.
1, the concept and content of net assets of administrative units
The net assets of an administrative unit refer to the difference between assets minus liabilities and income minus expenses, including fixed funds and balances.
2. The concept and content of the net assets of public institutions.
The net assets of public institutions refer to the difference between assets and liabilities, including public funds, fixed funds, special funds and balances.
The net assets of institutions include business funds, fixed funds, special funds, business balances and operating balances. Among them, the special fund refers to the special fund established by institutions according to regulations, mainly including employee welfare fund, medical fund, repair and purchase fund, housing fund, etc.
3. The net assets of non-governmental non-profit organizations refer to the balance of assets minus liabilities, indicating the difference of total assets of non-governmental non-profit organizations after all existing debts are compensated. It can be expressed as: assets and liabilities = net assets.