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 funds include: housing accumulation fund, housing subsidy and housing construction funds allocated by financial budget and extra-budgetary funds; Self-run housing rental income; Income from the sale of retained houses of the unit; Employee housing provident fund and other housing funds extracted in accordance with state regulations; Residential facilities and equipment maintenance fund extracted from the unit sales income; Transfer building depreciation, maintenance and repair funds; Housing funds allocated by higher authorities, etc. When a public institution receives the housing accumulation fund, housing subsidy and housing construction funds allocated from the special account of financial budget and extra-budgetary funds, the housing funds allocated from the higher authorities, the rental income of self-run housing, other housing funds and the interest income of housing funds, the relevant accounting entries are as follows: debit: bank deposits and other subjects: special funds-housing funds; At the same time, according to the original price of the sold fixed assets: borrowing: fixed assets institutions should pay the original price of the sold employee housing. When a public institution withdraws the facilities and equipment maintenance fund, employee housing provident fund and other housing funds for residential parts, it debits the relevant expenses and costs and credits them to the "special fund" account. Institutions pay employee housing provident fund, grant housing subsidies, transfer the maintenance costs of facilities and equipment for the self-use parts of sold houses to property management enterprises, pay the maintenance, management and renovation costs of self-run houses, pay housing construction costs and other housing costs, and make the following accounting entries: Borrow: special funds-housing fund loans: bank deposits and other subjects.