Housing Provident Fund Study Of Financial Management

The author is a unit of housing provident fund management center. Housing accumulation fund system is China’s social security system an important component. Provident funds to speed up the urban housing system reform, improve the housing supply system, to improve the living conditions of low-income families, has played an important role. After 18 years of development, China’s housing fund imputation has been a substantial increase in the amount of personal loans has increased steadily year after year, continually raising the quality of loan assets, and achieved rapid development. But in recent years, accompanied by increasingly large scale of the housing provident funds, housing provident fund management major cases frequently. Experts say, if the current rate of growth in the near future, the housing fund will be China’s largest fund. However, the existing regulatory models and systems that can manage the large sum of money is questionable. A series of major bearing on the housing provident fund has repeatedly sounded the alarm---sound financial management, fund management has been pressing. Overall, the fund is basically tied to the safety of a provident fund management center. This hope in the housing provident fund management center point of view in this regard to make some useful discussions with financial management as an entry point to further standardize the housing provident fund management, towards the institutionalization and legalization, popular, securities-oriented direction.This paper is divided into five chapters, main contents of each chapter are as follows:The first chapter, Introduction. This study describes the background and significance, research ideas and the basic framework, research methods, the financial situation at home and abroad overview of the housing provident fund.ChapterⅡ, the housing provident fund theoretical analysis of financial management. Introduce the basic concepts of the housing provident fund, China’s housing fund establishment and development of the basic characteristics of the housing provident fund, housing fund financial management of the basic concepts, basic principles and main tasks, and housing accumulation fund laws and regulations related to financial management.ChapterⅢof the housing accumulation fund basic issues of financial management center. Described several aspects of the following issues:housing provident fund management center, institutional barriers, resulting in parts of the housing provident fund management can not be completely uniform; "housing accumulation fund accounting methods" constraints of the standard management of housing provident fund to the in-depth development; housing accumulation fund loan risk growing; housing provident fund management center of financial internal control system are not strictly enforced.ChapterⅣ, case studies. Combination of the author of housing provident fund management center where the financial management of specific conditions that the existing problems in financial management and analysis exist.ChapterⅤ, improve the financial management of housing provident fund management center of the basic assumptions. Make the following recommendations:improve the management structure, work together to build a long-term supervision mechanism; to improve the current "housing fund accounting methods"; housing accumulation fund loan management risks circumvention measures; establish a sound internal control system.The main contribution of this paper and deficiencies:The main contribution of this paper are:the introduction of reforms and improve the new system of housing provident fund management point of view, it is recommended that the existing ground-level city as a unit of housing provident fund system, carry out the vertical management model, a gradual transition to the province, the state directly to the housing provident fund system, carry out the vertical management, and establishment of the Housing Provident Fund Management Office, the construction sector from the current independent. Shortcomings is that:Because of time limitations writing, there are insufficient data collection...