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What is a fixed investment fund?
Fixed funds generally refer to the funds occupied by administrative institutions to purchase fixed assets. With the increase of self-financing and borrowing for the construction of fixed assets by Chinese enterprises and the implementation of the system of fixed capital occupation fee, fixed funds are divided into three projects: national fixed funds, enterprise fixed funds and fixed funds to be transferred.

According to the accounting system of public institutions, the fixed funds of administrative institutions are no longer accounted for by the subject of "fixed funds", but by the subject of "non-current assets funds-fixed assets". Among them, the "non-current assets fund" subject can be set according to the category of non-current assets, and the final credit balance of this subject mainly reflects the amount occupied by non-current assets of administrative institutions.