The proportion of an enterprise's own funds is the primary indicator of an enterprise's ability to resist risks.

Own funds Own funds are the symmetry of "borrowed funds".

Funds that are regularly held by an enterprise for production and operation activities and can be used at its own disposal without repayment.

Western private companies' own funds mainly come from shareholders' investments and the company's undistributed profits.

Under the socialist system, the self-owned funds of enterprises owned by the whole people mainly consist of state financial appropriations and internal accumulation of enterprises.

In addition, in the process of production and operation of an enterprise, accounts payable that are frequently and regularly occupied due to objective reasons of settlement time, such as taxes payable, profits payable, accrued expenses and other fixed liabilities, are also financially regarded as the same as the enterprise

Own working capital participates in turnover.

The self-owned funds of collectively owned enterprises mainly include stock funds, provident funds, public welfare funds and other special funds.

The composition of self-owned funds. Due to the different ownership forms of production means and financial management systems, various enterprises have different channels for obtaining self-owned funds.

(1) The composition of self-owned funds of enterprises owned by the whole people: 1. Part of it comes from state financial allocations and free transfers of fixed assets; 2. Part of it comes from internal accumulation of the enterprise, that is, from costs and after-tax retained profits according to national regulations.

Various special funds withdrawn and deposited; 3. In addition, it also comes from fixed liabilities, that is, the part of the funds that the enterprise can regularly use in the amounts payable and received in advance in accordance with the provisions of relevant systems and settlement procedures.

For example, taxes payable, profits payable, accrued expenses, and the part of certain payments that have a long production cycle and are collected in advance based on the degree of completion that can be frequently used.

In terms of financial treatment, fixed liabilities are regarded as the company's own working capital participating in the turnover.

2. Composition of self-owned funds of collectively owned enterprises. The self-owned funds of collectively owned enterprises mainly come from the stock capital invested by the working people and the provident fund, public welfare fund and other special funds accumulated within the enterprise.

In Western countries, private companies' own funds mainly come from shareholders' investments and the company's undistributed profits.