为了正确核算企业经济效益,落实企业责权利关系,目前商业企业的流动资金已划分为国家流动资金和企业流动资金;而固定资金却还没有划分清楚。虽然,商业部门的固定资金在全部经营资金中所占的比重不大,然而从资金上划清国家与企业的财产关系仍是十分必要的。随着改革的深化,企业固定资金来源渠 In order to properly account for the economic benefits of enterprises and implement the relationship between corporate responsibility and rights, the current liquidity of commercial enterprises has been divided into national liquidity and corporate liquidity; however, fixed funds have not yet been clearly defined. Although the fixed funds in the commercial sector account for only a small proportion of the total operating funds, it is still necessary to clearly state the property relationship between the state and the enterprise from the capital. With the deepening of reforms, the fixed funding sources for enterprises