From the accounting point of view, capital is a narrow concept, which refers to funds with specific purposes and uses. Because the investors of government agencies and institutions do not require investment returns and investment recovery, but require funds to be used for designated purposes in accordance with the law or the wishes of the investors, funds are formed.
Extended data:
Various funds established by state organs
1. Railway Construction Fund: the State Council stipulates that a certain proportion of funds shall be drawn from railway freight charges for special purposes to ensure the continuous development of railway construction. Notice of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Railway Construction Funds (Cai Gong Zi (1996) No.371)
2. Three Gorges Fund: It is a national major water conservancy project construction fund in China, which is levied in the electricity price.
3. Central Water Conservancy Construction Fund: Notice of the State Council on Printing and Distributing the Interim Measures for the Administration of Raising and Using Water Conservancy Construction Funds (Guo Fa [1997] No.7).
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