Due to the different forms of ownership of means of production and financial management system, enterprises have different channels to obtain their own funds.

(a) the composition of the self-owned funds of enterprises owned by the whole people:

(1) Part of it comes from national financial allocation and free transfer of fixed assets;

(2) Part of it comes from the internal accumulation of the enterprise, that is, in accordance with state regulations, various special funds are deposited from the cost and after-tax profits;

(3) In addition, it also comes from fixed liabilities, that is, part of the funds that enterprises can often use according to the provisions of relevant systems and settlement procedures.

For example, taxes payable, profits payable, accrued expenses, and the part that can be used frequently in advance according to the degree of completion. Fixed liabilities participate in turnover as the enterprise's own liquidity in financial treatment.

(B) the composition of the collective enterprise's own funds

The self-owned funds of collectively-owned enterprises mainly come from the special funds such as the working people's investment in shares and the accumulated provident fund and public welfare fund within the enterprise.

In western countries, private enterprises' own funds mainly come from shareholders' investment and undistributed profits.