The significance of establishing capital construction fund is that capital construction fund is an important guarantee to promote the coordinated and stable development of China's economy. By earmarking capital construction funds and maintaining and increasing the value, it is beneficial to reduce the financial burden of the state, stabilize investment sources and channels, strengthen investment budget constraints, and improve financial investment efficiency.

The capital construction fund is a special fund established by the state for investment in fixed assets. Its purpose is to solve the problems of long construction period, large capital occupation and uncoordinated allocation of annual financial funds, and to ensure that fixed assets investment projects can obtain sufficient and stable capital supply.