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１９９８年开始实施的《事业单位会计制度》，对住房公积金的会计核算，未予具体明确，容易误解。事业单位会计制度中设有“专用基金”科目。在“专用基金”下设“住房基金”明细科目，并注明“不包括个人缴纳的住房公积金”。“对于个人住房公积金的缴存情况，单位应设置...
The “Accounting System for Public Institutions” started in 1998 has not been specifically specified and easily misunderstood in the accounting of housing provident funds. Institutional accounting system with “special fund” subjects. In the “special fund” under the “housing fund” details of subjects, and indicate “does not include individual housing provident fund.” "For the deposit of personal housing provident fund, the unit should set ...