Research On Internal Control Of Housing Accumulation Fund Loan In City H

The loan system of personal reserves for housing is the important component of system to ensure the housing of our country,it has performed notable effectiveness for solving low income staff in town to buy room.Now,the mortgage loan scale of the personal reserves for housing of our country becomes more and more large,the safety of provident fund loan has become a major problem in the management of housing provident fund,and the perfection of internal control system of accumulation fund loan has become the most important.Based on the study of COSO internal control theory and housing provident fund system,this paper reads the relevant documents of housing provident fund internal control.Taking the housing accumulation fund management center of H city as an example,based on the present situation of housing accumulation fund loan and its internal control in H city,this paper finds out the problems existing in the center's internal control at present,and analyzes the causes of the problems from the five elements of COSO internal control.And then put forward the feasible measures and suggestions to improve the internal control of loan in the housing accumulation fund management center of H city.This paper is divided into seven chapters.The first chapter is the introduction,focusing on the background and significance of the topic,domestic and foreign research on this subject,the ideas,methods and innovations of this study;The second chapter discusses the theory of internal control,including the meaning of internal control,development,the composition of the five elements;The third chapter discusses the construction of housing accumulation fund loan and its internal control in H city,including the housing provident fund system in China,the establishment and development of housing accumulation fund system in H city,the introduction of accumulation fund loan service,the basic structure of housing accumulation fund internal control in H city and the present situation of internal control of accumulation fund loan service.The forth chapter analyzes the causes of the problems existing in the internal control of housing provident fund loan in H city,that is: lack of a good internal control environment,lack of effective risk identification and assessment,poor results of internal control activities,poor information and communication,weak supervision in view of the problems : lack of awareness of internal control,overdue loans occur from time to time,inaccurate loan approval,information block,internal control rules are not in place;The fifth chapter is based on the theory of the overall framework of COSO system and its five elements,give some measures and suggestions on how to improve control environment,strengthen risk identification and evaluation,perfect internal control activities,strengthen information and communication,and strengthen supervision and control.The sisth chapter is the conclusion of this paper,the research of this paper is summarized.