1, the needs of industrialization and national economic development. In the mid-20th century, countries all over the world began to vigorously develop industry and promote the process of economic modernization. Enterprises need to continuously invest funds to expand reproduction and technological transformation in production. The fund accumulation system can enable enterprises to accumulate funds to expand reproduction while ensuring normal production and operation.
2. The need of socialist construction in China. In 1950s, China began to carry out socialist transformation, and state-owned enterprises became an important pillar of the national economy. The fund accumulation system is an important part of the socialist enterprise system, which is conducive to the continuous development of enterprises and the improvement of the national economic level.