浅议住房公积金会计核算中出现的问题

The Issues for Financial Accounting of Housing Fund

住房公积金按权责发生制进行会计核算,核算年度与结算年度有所不同,并且住房公积金会计核算的侧重点与经营企业不同,成本核算和资金使用相关信息的及时性与准确性是重点。住房公积金会计核算在归集与提取、业务收支核算、应收或应付利息核算、增值收益分配、贷款风险准备金提取等方面容易出现问题。国家应不断完善住房公积金会计核算的相关制度、明细科目的设置以及应收、应付利息的会计核算,提高机构人员素质,建立科学的内部控制制度。

Financial accounting of housing fund is conducted according to accrual basis, because the accounting year is different from the settlement year. Financial accounting of the housing fund focuses on timeliness and accuracy of relevant information on fund use in costing accounting, different from that of enterprises. Problems in financial accounting of the housing fund usually come up in the collection and extraction, business income and expense accounting, receivable or payable interest accounting, value-added distribution of income, and credit risk provisioning. The government should continue to perfect the relevant system, the settings of classification item and financial accounting of receivable and payable interest, improve the quality of personnel, and establish a scientific system of internal control.