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工业企业为了完成它们所担负的生产任务,必须拥有一定数量的财产物资,这些财产物资的货币表现就是资金。1974年国营工业企业会计科目规定,国家拨给企业用于购置财产物资的资金,称作“国家资金”。基金是指国民经济中有特定用途的物资和资金,它是按企业的特定需要有计划地建立起来的,在工业企业中,各项资金都按制度规定有其特定用途,如有的资金用于购置固定资产,有的用于
Industrial enterprises must possess a certain amount of property and materials in order to complete the production tasks that they undertake. The currency performance of these property assets is capital. The state-owned industrial enterprise accounting title of 1974 states that the funds allocated by the state for the purchase of property and property are called “national funds”. Funds refer to materials and funds that have specific uses in the national economy. They are established in a planned manner according to the specific needs of the enterprises. In industrial enterprises, all funds have their specific uses according to the rules of the system. If any funds are used For purchasing fixed assets, some for