Self-owned funds are funds that enterprises often hold for production and business activities and can control without repayment. Such as paid-in capital of shareholders and bank loans.

Monetary funds belong to species and have the same attributes as ownership and possession. In general, the funds in the bank account of an enterprise or individual are regarded as owned by it.

For example, whether it is the paid-in capital of shareholders or the bank loan, if it is credited to the bank account of an enterprise or an individual, the account holder enjoys the ownership and use right of the funds in the account. From a legal point of view, the funds in these accounts can be regarded as the "own funds" of the account holders.

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Self-owned funds are reflected in the balance sheet as owners' equity (net assets), including paid-in capital, capital reserve, surplus reserve and accumulated undistributed profits over the years; It is also reflected in working capital (current assets-current liabilities) and fixed capital (long-term assets-long-term liabilities).

Enterprise's own funds are the basic guarantee of enterprise's ability to resist risks, and also an important index that banks need to consider first when granting credit to enterprises. In fact, to a large extent, it is because the enterprise's own funds are untrue, or its own funds are withdrawn, or its own funds are lost, or its own funds are solidified and difficult to realize.

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