论如何完善住房公积金财务核算管理

作为住房公积金财务核算的主要依据，财政部（1999）第187号文件制定的《住房公积金会计核算办法》和（1999）财综字59号《住房公积金财务管理办法》以及财政部（2000）第12号文件《住房公积金会计核算办法补充规定》难以适应目前住房公积金业务发展的要求。文章论述了住房公积金财务核算中的特点，指出了住房公积金财务核算管理中存在的问题，并提出了相应的解决对策，促进住房公积金管理。

Discussion on How to Improve the Financial Accounting of Housing Provident Fund Management

As the main basis for the financial accounting of housing provident fund, Ministry of Finance （1999） No. 187 document which was designed to develop the ＂Housing Fund Accounting Methods＂ and （1999） Financing Bureau No. 59 ＂Housing Accumulation Fund Financial Management Practices＂ as well as the Ministry of Finance （2000） No. 12 document ＂Housing Fund Accounting Supplementary Provisions＂ are di~cult to adapt to the current housing fund business development. This article discusses the characteristics of financial accounting in the housing provident fund, pointing out the problems existed in the housing provident fund management, and put forward corresponding countermeasures to promote the housing provident fund management.