我国住房制度改革的一项重要内容就是将公有职工住房作价出售给职工个人 ,实际中住房售价往往与造价脱节 ,实收售房款大大低于住房净值。对于因售房价低于住房净值而出现的政策性亏损 ,由于没有明确的账务处理规定 ,不少企业将该部分亏损列入“其他长期负债———住房周转金” An important part of the reform of China’s housing system is to sell the prices of public housing to individual employees. In practice, the selling price of housing is often out of line with the cost, and the real sales of houses are much lower than the net housing value. For policy losses due to the selling price lower than the net housing value, because there is no clear accounting rules, many companies will be part of the loss included in the “other long-term liabilities --- housing revolving fund”