In socialist countries, consumption funds refer to funds in national income used for personal and social consumption. The material content of consumption fund is all kinds of consumption materials, that is, the final product; In the form of value, it shows the value of the part of social products that meets the needs of non-production and consumption. There is a very close relationship between socialist consumption fund and accumulation fund, which is both unified and contradictory. Unity: because socialist accumulation is mainly used to expand reproduction and represents the long-term interests of working people; Socialist consumption is directly used in people's lives and represents the current interests of individual working people. Fundamentally speaking, both are for the benefit of the working people and are unified.