浙江省最近制订了《村合作经济会计制度(试行)》,该制度取消了固定基金帐户,增设了投资基金帐户。在实际使用中,有不少同志对投资基金帐户的核算内容和方法还不理解,误认为投资基金就是固定基金,其实,投资基金应是农村合作经济组织在自主经营、自负盈亏的条件下,采用投资集资的方式,向出资人吸收和引进的资金。投资基金帐户是核算合作经济自有资金和投资人(单位)投入的资金,它包括社员股份基金、原生产队股金、本单位投入的积累 Zhejiang Province recently formulated the “Village Cooperative Economic Accounting System (Trial Implementation)”, which canceled the fixed-fund account and added an investment fund account. In actual use, many comrades still do not understand the accounting contents and methods of investment fund accounts. They misunderstand that investment funds are fixed funds. In fact, investment funds should be rural cooperative economic organizations operating independently and assuming their own profits and losses, Use of investment fund-raising approach to the investor to absorb and introduce funds. The investment fund account is the capital invested by the cooperative economy and the investor (unit). It includes members’ share funds, the original team’s share capital, the accumulation of the unit’s investment