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.