Sharing: Collection recommendation (1) Comrade Zhang Leya's article "How to define the self-owned funds in fixed assets of enterprises" was published in the third issue of Accounting Newsletter 1995, which divided the sources of funds for fixed assets of enterprises into self-owned funds and borrowed funds, and thought that when the net value of existing fixed assets of enterprises was less than their own funds, they could continue to use their own funds for investment; If the net value of fixed assets is greater than its own funds, its own funds cannot be used for investment. I think this statement is inappropriate. 1, with the implementation of the new system, the enterprise's capital occupation no longer corresponds to the detailed items of capital sources, and there is no phenomenon of earmarking. Enterprises have the right to use funds freely according to their needs, regardless of the source of funds. At the same time, whether it is current assets, fixed assets or other assets, it is impossible to distinguish whether it is formed by the funds invested by the enterprise owner or by the funds obtained from the enterprise debt. Of course, the self-owned funds in the fixed assets investment of enterprises cannot be defined. 2, under the new system, the enterprise's own funds for the owner's equity. The owner's equity consists of the investment of the enterprise owner and the retained earnings formed in the production and operation of the enterprise. Once the capital invested by the owner in the enterprise is used, it will change with the production and business activities. It may become the fixed assets, intangible assets, opinions and suggestions inNo. 1995 (No.186), or it may change from current assets to long-term investment or other assets, and it is impossible to determine which asset form the owner's capital should represent.