1. Own funds refer to the part of funds that an enterprise regularly holds for production and operation activities and can be used at its own disposal without having to repay.

2. Enterprise funds are divided into self-owned funds, grants and borrowed funds according to the sources from which they are obtained.

3. Calculation formula: Enterprise’s own funds = Assets – Liabilities Enterprise’s own funds = Owner’s equity Own funds are the symmetry of “borrowed funds”.

Funds that are regularly held by an enterprise for production and operation activities and can be used at its own disposal without repayment.

Own funds of Western private companies.

It mainly comes from shareholders’ investment and the company’s undistributed profits.

Under the socialist system, the self-owned funds of enterprises owned by the whole people mainly consist of state financial appropriations and internal accumulation of enterprises.

In addition, in the process of production and operation of an enterprise, accounts payable that are frequently and regularly occupied due to objective reasons of settlement time, such as taxes payable, profits payable, accrued expenses and other fixed liabilities, are also financially regarded as the same as the enterprise

Own working capital participates in turnover.

The self-owned funds of collectively owned enterprises mainly include stock funds, provident funds, public welfare funds and other special funds.

Extended information: Due to different ownership forms of production materials and financial management systems, each enterprise has different channels for obtaining its own funds.

(1) The composition of self-owned funds of enterprises owned by the whole people: (1) part comes from state financial allocations and free transfer of fixed assets; (2) part comes from internal accumulation of enterprises, that is, according to national regulations, from costs and after-tax retention

Various special funds deposited by Lizhong; (3) In addition, it also comes from fixed liabilities, that is, a part of the funds that the enterprise can regularly use in the amounts payable and received in advance in accordance with the provisions of relevant systems and settlement procedures.

For example, taxes payable, profits payable, accrued expenses, and the part of certain payments that have a long production cycle and are collected in advance based on the degree of completion that can be frequently used.

In terms of financial treatment, fixed liabilities are regarded as the company's own working capital participating in the turnover.

(2) Composition of the self-owned funds of collectively owned enterprises The self-owned funds of collectively owned enterprises mainly come from the stock capital invested by the working people and the provident fund, public welfare fund and other special funds accumulated within the enterprise.

In Western countries, private companies' own funds mainly come from shareholders' investments and the company's undistributed profits.

Liquidity refers to the company's working capital situation.

Liquidity is a manifestation of current assets, that is, the total assets that an enterprise can realize or consume within one year or within a production cycle that exceeds one year.

In a broad sense, working capital refers to all current assets of an enterprise, including cash, inventory (materials, work-in-progress, and finished products), accounts receivable, marketable securities, prepayments and other items.

The above items are all necessary for business operations, so working capital has a popular name, called operating working capital.

Liquidity in a narrow sense = current assets – current liabilities.

The so-called net liquidity.

According to this definition, the source of funds for current assets should be from other long-term sources in addition to current liabilities.

The amount of net working capital represents the liquidity status of an enterprise. The greater the net working capital, the greater the net current assets. Its short-term solvency is stronger, so its credit status is higher. It is easier to raise funds in the capital market and the cost is lower.

Low.

Shareholders refer to individuals or units that have limited or unlimited liability for the debts of a joint-stock company and enjoy dividends and dividends by virtue of holding stocks.

Shareholders who contribute capital to subscribe for stocks in a joint-stock company not only have certain rights, but also bear certain obligations.

The main rights of shareholders are: the right to participate in shareholders' meetings and vote on major company matters; the right to elect company directors and supervisors; the right to distribute company profits and enjoy dividends; the right to request for the issuance of stocks; the right to request stock transfer; and the right to request that unregistered stocks be changed to registered stocks.

; The right to dispose of the remaining property when the company fails and declares bankruptcy.

The size of shareholders' rights depends on the type and number of shares held by shareholders.