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国家基金主要是指国家固定基金和国家流动基金。国家拨给全民所有制企业的固定资金,称为国家固定基金。包括用基建拨款、更新改造拨款和其他专用拨款,是购建固定资产的资金来源。企业用基建借款和专用借款购建的固定资产,在投产后用增加的利润、交缴税金等归还的,也属国家固定基金。国家流动基金是指国家拨给企业供长期周转使用的流动资金。我国实行全民所有制企业流动资金由银行统一管理制度后,留给企业使用的国拨流动资金也属国家流动基金。
National funds mainly refer to national fixed funds and national mobile funds. The fixed funds allocated by the state to state-owned enterprises are called national fixed funds. Including the use of infrastructure grants, renovation and transformation grants and other special appropriations, is the source of funds for the acquisition and construction of fixed assets. The fixed assets purchased or built by enterprises for infrastructure construction borrowings and special borrowings, which are returned after the project is put into production, such as increased profits and taxes paid, are also state fixed funds. The national mobile fund refers to the liquidity allocated by the state to the enterprise for long-term turnover. After the implementation of the unified bank management system for the liquidity of all people-owned enterprises in China, the state-issued liquidity funds reserved for enterprises are also national mobile funds.