我国开始实行住房公积金制度以来,国家先后出台一系列公积金会计核算办法等规定很好地规范了住房公积金的会计核算工作。但随着业务不断拓展,出现了一些新情况、新问题,亟待在核算制度上加以补充完善。 Since China began to implement the housing provident fund system, the state has introduced a series of CPF accounting regulations and other regulations a good standard of housing provident fund accounting. However, with the continuous expansion of the business, some new situations and new problems have emerged that need to be supplemented and improved on the accounting system.