CAJ | 학술논문

经过20多年发展，住房公积金制度将住房改革和住房金融紧密结合，在实现住房制度货币化、引导职工住房观念转变、构建多层次住房保障体系、实现“居者有其屋”的百姓“安居梦”过程中发挥了重要作用。结合审计实践，以近几年审计部门对住房公积金的审计结果为基础，对济南市住房公积金制度的实施情况进行了分析。
경과20다년발전，주방공적금제도장주방개혁화주방금융긴밀결합，재실현주방제도화폐화、인도직공주방관념전변、구건다층차주방보장체계、실현“거자유기옥”적백성“안거몽”과정중발휘료중요작용。결합심계실천，이근궤년심계부문대주방공적금적심계결과위기출，대제남시주방공적금제도적실시정황진행료분석。
Housing accumulation fund system is closely integrated with housing reform and housing finance and is playing a great role in monetization of housing system and construction of multi -level housing security system .The paper makes an analysis of implementation of housing accumulation fund system in Jinan based on the audit practice in recent years .