The accumulation fund is one of the two major funds that divides national income according to final use through primary distribution and redistribution. It is the part of the fund that is specially used to expand reproduction, non-productive infrastructure and social reserves. .Corresponding to it is the consumption fund.

Accumulation funds can be divided into three parts according to their uses: ① Expansion of reproduction funds, mainly used for infrastructure construction and the increase of enterprises in material production sectors such as industry, agriculture, and transportation. of working capital. ② Non-productive infrastructure funds are mainly used for the infrastructure construction of culture, education, science, and health care, as well as the infrastructure construction of national administrative agencies and national defense departments, as well as the non-productive infrastructure construction of industrial and agricultural production departments and circulation departments. ③ Social reserve funds are mainly used for the reserve of important materials such as raw materials, fuel and food to cope with unexpected events and natural disasters. Although this part of the fund is not directly used to expand material production, it is the necessary material condition to ensure the normal expansion of social reproduction.