随着市场经济发展,我国的劳动者福利保障制度日渐完善,住房问题在中国人眼中是关系一生的大问题,住房公积金的出台,利国利民。但是当前我国的住房公积金制度中还存在不少问题急需解决,其中会计核算尤为突出。本文将对住房公积金中往来款项核算、相关理财费用核算、贷款风险准备金核算、收支核算、专户管理核算等为题进行逐条分析。 With the development of market economy, China’s system of workers’ welfare security is getting more and more perfect. The issue of housing is a big issue for the Chinese people in their whole life. The introduction of housing provident fund has benefited the country and the people. However, at present, there are still many problems that need to be solved urgently in China’s housing provident fund system, accounting accounting is particularly prominent. This article will be on the housing provident fund accounts receivable, accounting of related financial costs, loan risk reserve accounting, revenue and expenditure accounting, account management and other topics were analyzed one by one.