财政资金是指以国家财政为中心,它不仅包括中央政府和地方政府的财政收支,还包括与国家财政有关系的企业、事业和行政单位的货币收支。财政资金是一个国家社会资金的主导,它对社会资金的运作有巨大的控制力和影响力。财政资金的主体是税收收入和国家企业上缴的一部分税后利润。 Financial funds refer to the national finance as the center, which includes not only the fiscal revenues and expenditures of the central and local governments, but also the monetary revenues and expenditures of enterprises, undertakings and administrative units that are related to the state finance. Financial capital is the dominant factor of a country’s social funds. It has tremendous control and influence over the operation of social funds. The main body of financial funds is the tax revenue and state enterprises pay part of the profits after tax.