Housing fund refers to the special fund for housing system reform and housing construction raised by national finance and units according to national policies, regulations and financial systems. Housing fund is the funds obtained by enterprises according to the prescribed sources, which have specific purposes and are earmarked for employee housing. Housing fund is a fund that the state requires enterprises to set up in order to ensure and promote the smooth progress of housing system reform, realize housing commercialization and speed up housing construction. The repayment time of housing provident fund is generally above 1 year, and it becomes a long-term debt of the enterprise before it is settled. The main sources of housing working capital of enterprises are: housing depreciation, funds used for housing in public welfare funds, borrowed housing funds and housing working capital.

According to the national and local government housing system reform policies and requirements, China Construction Bank accepted the entrustment of the local housing fund management department to handle the establishment, deposit, withdrawal, settlement, inquiry and reconciliation of housing fund accounts for employees (owners) according to the entrustment agreement. Including: (1) housing accumulation fund account: the long-term housing savings paid by each unit and its employees according to the specified proportion or amount shall be owned by the employees themselves; (2) Housing subsidy account: the housing subsidy paid by the monetized housing subsidy unit to employees according to the specified proportion or amount is used for housing consumption and included in the employee's personal account; (3) Housing maintenance fund account: special housing funds for housing property maintenance paid by individual owners of commercial housing, public housing selling units and employees according to a certain proportion or amount.