with the continuous development of the financial industry, the phenomenon of capital agglomeration is becoming more and more common, and the capital accumulation fund we are talking about today is the income of shareholders driven by the capital itself, which mainly comes from the net assets of the company brought about by the issuance of shares, the acceptance of gifts and the merger of companies, and the issuance of shares is the most common source of accumulation fund. The following small series will introduce you to what the capital reserve fund is.

Introduction to capital accumulation fund:

Capital accumulation fund refers to a variety of value-added income brought by the company's capital investment, and this value-added income is not brought by the company's production activities, that is, it has no direct relationship with the company's production and business activities. The capital obtained by the company through this non-operating means is converted into owner's equity, which is also an intangible capital reserve, which can be converted into capital after certain legal procedures.

Connotation and nature of capital accumulation fund:

Capital accumulation fund is obtained by investors and other channels, that is, the ownership is in the hands of investors, but there is a part of capital that is not directly paid in, that is, the sources of capital are diverse and transformed through some form, but its essence is capital category. Usually, capital accumulation fund is regarded as permanent capital by enterprises and cannot be used by shareholders, but when enterprises go bankrupt and are in debt, the settled capital can be returned to investors.

Basic functions of capital accumulation fund:

With the complicated operation of modern enterprises, the functions of capital accumulation fund are gradually increasing. Although some things are stipulated in the articles of association, they also have a changeable side in actual operation. But as far as its basic functions are concerned, capital accumulation fund is to maintain the clear status of company equity, stabilize the company's basic property, prevent the company from operating crisis, and also enhance the company's credibility.

paid-in capital:

Although capital accumulation fund belongs to the category of invested capital, its nature is quite different from paid-in capital. Paid-in capital is invested by investors, which is protected by law in order to increase its value. However, there is no provision on the amount of capital accumulation fund, and its sources are also relatively diverse.

source of capital accumulation fund:

* financial wealth *? The capital accumulation fund of joint-stock companies mainly comes from the premium income from stock issuance, gifts received, asset appreciation, and net assets accepted by other companies due to merger. Among them, the stock issuance premium is the most common and main source of capital accumulation fund for listed companies.

The sources mainly include: the capital premium and stock premium in which the actual contribution of investors exceeds their capital; Accepting donated assets; The revaluation and appreciation of legal property, that is, the part where the appraised and confirmed value of assets or the agreed value in contracts and agreements exceeds the original net book value; Capital exchange rate conversion difference, etc. The capital reserve obtained by an enterprise shall be accounted for in the subject of "capital reserve", and detailed accounting shall be made according to the source of the formation of capital reserve. Net assets are the difference between assets minus liabilities, including capital reserve.

Function of capital reserve:

1. Capital reserve account has special significance in accounting. As stock premium (or contribution premium) is the main component of capital reserve, in the early balance sheet, the capital reserve account was directly called "equity premium" account? . With the increasing complexity of modern enterprise management and capital operation, the contents reflected by capital reserve account are also increasing, and many projects caused by specific accounting procedures are also placed under capital reserve account.

2. Although the contents of capital reserve are mainly found in the accounting system, its significance is mainly to achieve some basic legal goals, such as ensuring the clarity of the company's equity relationship.

3. The capital accumulation fund also plays a role in consolidating the company's property foundation, preventing the company's business risks, strengthening the company's credit, and maintaining capital integrity, which is not only conducive to the sustainable development of the enterprise itself, but also conducive to the protection of creditors' interests.

Capital accumulation fund belongs to the category of capital in essence. Capital accumulation funds formed from different sources are shared by all investors, and are usually regarded as the permanent capital of the enterprise, and may not be paid to shareholders at will. Generally, only when the enterprise is liquidated can the remaining part be returned to investors after all liabilities are paid off.

There is still a lot of knowledge about capital accumulation fund. Xiaobian gives a brief introduction to its function, and capital accumulation fund plays a great role in the development of an enterprise. Therefore, we pay attention to capital accumulation fund and the development of national enterprises. The above is about what the capital accumulation fund is, and I hope it can help everyone!