In socialist state-owned enterprises, it is mainly composed of capital construction investment and special funds allocated by the state. In the balance sheet of enterprise funds, fixed funds are the source of funds for net fixed assets (also known as fixed capital occupation).
In China, in recent years, with the development of economic system reform, the fixed assets purchased and built by enterprises with self-raised funds and borrowed loans are increasing day by day, and the system of fixed capital occupation fee is implemented. Accordingly, fixed funds are divided into three items: national fixed funds, enterprise fixed funds and fixed funds to be transferred (fixed assets purchased and built by loans, which need to be transferred to national fixed funds and enterprise fixed funds respectively according to the source of repayment funds after repayment).