Financial statements are divided into balance sheet, income statement and cash flow statement. The financial statement reflecting the self-owned funds is the owner's equity of the balance sheet, the ending balance of the owner's equity of the balance sheet is the balance of the self-owned funds, and the difference between the ending balance and the opening balance of the owner's equity is the self-owned funds increased by the enterprise in the current period.

The self-owned assets fund in the balance sheet consists of paid-in capital (share capital), surplus reserve fund and undistributed profit. Compared with borrowing funds, the enterprise's own funds are the funds held by the enterprise for organizing production and business activities, which can be controlled by itself without repayment.