Accumulation fund is one of the two major funds in which national income is divided by final use through primary distribution and redistribution. It is a part of the fund dedicated to expanding reproduction, unproductive capital construction and social reserves. Its counterpart is the consumer fund.

The provident fund can be divided into three parts according to its use: ① Expanding the reproduction fund, which is mainly used for the capital construction of material production departments such as industry, agriculture and transportation and increasing the working capital of enterprises. (2) Non-productive capital construction funds are mainly used for capital construction of culture, education, science, health, national administrative institutions and national defense departments, as well as non-productive capital construction of industrial and agricultural production departments and circulation departments. (3) The social reserve fund is mainly used to store important materials such as raw materials, fuel and grain to cope with accidents and natural disasters. Although this part of funds is not directly used to expand material production, it is a necessary material condition to ensure the normal expansion and reproduction of society.