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事业单位住房基金是指按国家政策法规和财务制度规定,由国家财政和事业单位共同筹集,用于事业单位住房制度改革和住房建设的专项基金。为保障住房基金的合理筹集和专项使用,必须加强事业单位住房基金的财务管理和核算。根据财政部[1999]32号文件《事业单位住房基金会计核算规定
Institutional fund for housing refers to the special funds that are jointly raised by the state finance and institutions in accordance with the provisions of the state policies, laws and regulations and the financial system and used for the reform of the housing system of public institutions and housing construction. In order to protect the reasonable collection and special use of the housing fund, we must strengthen the financial management and accounting of the public housing fund. According to the Ministry of Finance [1999] No. 32 document "public housing fund accounting rules