国家资本在旧制度中是通过“固定基金——国家固定基金”核算的,固定资产发生折旧、盈亏等,要冲减固定基金科目。国家资本在新制度中是通过“实收资本——国家资本”反映的,实收资本一般不能轻易变动。按新旧制度转换的正常程序,只要将国家固定基金的有关数额,过录到国家资本金帐户上去,就完成了转换任务。 State capital is accounted for in the old system through “fixed funds—national fixed funds”. Depreciation, profit and loss of fixed assets, etc., need to be offset against fixed fund accounts. State capital is reflected in the new system through “recovery capital - state capital”, and paid-in capital cannot generally be easily changed. According to the normal procedures for the conversion of the old and new systems, as long as the relevant amount of the national fixed fund is recorded in the national capital account, the conversion task is completed.