盈余公积金是按新的财务会计制度的规定,从企业税后利润中提取可用于转增资本,弥补亏损、扩大再生产的有指定用途的留存收益。用于公共福利设施的公益金也是盈余公积的范畴。盈余公积的主要来源是企业实现的利润,新会计制度的利润分配顺序现定企业在税前抵补没收财产损失、支付税款的滞纳金和罚款(违反税法的罚款除外),以及以前年度亏损,然后按税后利润的10%提取法定盈余公积金。根据财政部颁发的关于新旧会计制度衔接的有关规定,企业原有的 The Surplus Reserve Fund is based on the provisions of the new financial accounting system, which extracts retained earnings with specified purposes that can be used to transfer capital, offset losses and expand reproduction from the after-tax profits of the company. The public welfare fund for public welfare facilities is also a category of surplus reserve. The main source of surplus reserve is the profit realized by the enterprise. The profit distribution order of the new accounting system is now set by the company to compensate for the confiscation of property loss before tax, the tax overdue fine and fine (except for the penalty of violating the tax law), and the previous year’s losses. Then the statutory surplus reserve is drawn at 10% of the after-tax profit. According to the regulations issued by the Ministry of Finance on the convergence of the old and new accounting systems, the original