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1992年6月25日,财政部以(92)财综字第114号文《印发〈关于住房资金的财务管理试行办法〉的通知》。1993年7月9日,财政部以(93)财综字第95号文发布关于颁发《企业住房基金财务管理补充规定》的通知。《补充规定》全文如下: 为了做好企业住房基金的财务管理,保证和促进住房制度改革的顺利进行,根据《企业财务通则》和国务院住房制度改革领导小组、财政部、建设部联合颁发的(92)财综字第31号文件以及财政部印发的(92)财综字第114号
On June 25, 1992, the Ministry of Finance (92) Cai Zizi No. 114 issued the Circular on Trial Measures for Financial Management of Housing Funds. On July 9, 1993, the Ministry of Finance (93) Caishizi No. 95 promulgated a circular on the issuance of Supplementary Provisions on the Financial Management of Enterprise Housing Funds. The full text of the Supplementary Provisions is as follows: In order to do a good job in the financial management of corporate housing funds and to ensure and facilitate the smooth progress of housing reform, according to the General Rules for Corporate Finance and the State Council’s Leading Group for Housing Reform, the Ministry of Finance and the Ministry of Construction 92) Cai Zizi No. 31 document and the Ministry of Finance issued (92) Caizi word No. 114