The mutual aid funds of state-owned enterprises are based on the "Regulations of the People's Republic of China and the Management of Mutual Aid Funds for Employees of State-owned Enterprises", the articles of association of state-owned enterprises or enterprise rules and regulations, and labor contracts.

1. "Regulations of the People's Republic of China and the Management of Mutual Aid Funds for Employees of State-owned Enterprises": This regulation clearly stipulates that state-owned enterprises can establish employee mutual aid funds to solve the difficulties of employees in production and life.

2. State-owned enterprise articles of association or enterprise rules and regulations: State-owned enterprises may stipulate specific matters for the establishment of employee mutual aid funds in their articles of association or rules and regulations, such as the establishment, management, and use of funds.

3. Labor contract: The labor contract signed between a state-owned enterprise and its employees can also stipulate matters related to employee mutual aid funds.