I. Classification of financial funds
1. The state investment is included as share capital and the paid-in capital or share capital of the enterprise is increased. The bank deposit is debited and the paid-in capital or share capital is credited.
2. The principal required to be returned after the use of funds shall be accounted as liabilities, included in loans or other payables, debited to bank deposits, and credited to loans or other payables.
3. Other financial funds obtained by the enterprise except for the above two situations are treated as profits and losses, originally included in the subsidy income, and now all of them are included in the current non-operating income, debited to the bank deposit and credited to the non-operating income.
Second, the investment direction of financial funds.
1. Investment in competitive projects
2. Investment in basic projects
3. Investment in public welfare projects
Three, suitable for financial investment in the field of resource development
(1) Important natural resources and large-scale land development
(2) Investment in human resources development
(3) Investment in intellectual resources development
(4) investment in state-owned enterprises
Legal basis:
Interim Measures for the Administration of Financial Funds
Article 1 In order to strengthen the management of financial funds in our city, standardize the operation procedures of financial funds, clarify the scope of responsibilities, strengthen the supervision and restraint mechanism, ensure the safe and rational use of financial funds, speed up the disbursement of funds, and improve the efficiency and effectiveness of the use of funds.