住房公积金是职工的长期性住房储金。建立的目的是推行低存低贷的购房融资政策,为广大职工购房提供优惠的政策性贷款服务,提高职工住房消费能力。《住房公积金管理条例》规定,住房公积金使用的形式有银行存款、住房公积金贷款、国债等三种形式。这三种住房公积金的资产中,住房公积金贷款的收益最大,但其风险相比其它二种资产的风险也最大。因此住房公积金贷款是住房公积金管理中心资产管理的重点。由于住房公积金贷款的收益上限较小而损失的下限较大。近年来,住房公积金贷款规模急剧扩大,贷款风险也随之扩大, Housing provident fund is long-term housing savings of workers. The purpose of the establishment is to promote the policy of purchasing low-cost and low-interest loans for the purchase of housing, provide preferential policies for the majority of employees to purchase loans and improve the housing spending capacity of employees. “Housing Fund Management Regulations” provides that the use of housing provident fund in the form of bank deposits, housing provident fund loans, government bonds and other three forms. Of the three types of housing provident fund assets, housing provident fund loans benefit the most, but their risk is the highest compared to the other two assets. Therefore, housing provident fund loans housing accumulation fund management center asset management focus. As the housing provident fund loans yield a smaller upper limit of the loss of a larger loss. In recent years, the housing accumulation fund loan scale expanded rapidly, the loan risk also expanded,