it's not the same thing in general.

some units of the housing fund are also called housing subsidies, and the scope of housing subsidies is for employees without housing and employees whose housing area does not meet the housing subsidy area standard corresponding to their ranks, including retired employees, who are part of all employees (meeting certain conditions).

Housing accumulation fund refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees.

At present, under the new housing distribution system, the ways for workers to solve housing problems are mainly to use funds including housing provident fund, housing subsidies, wages and savings, and to solve them through the support of housing loans. That is, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems under the new housing distribution system.