企业职工住房公积金具有福利性、保障性、互助性的特点,其管理和使用遵循“个人存储、单位资助、统一管理、专项使用”的原则。一、现状财政部《企业住房制度改革中有关会计处理问题的规定》中规定:企业按规定应交纳的住房公积金,借记“管理费用”科目,贷记“其他应交款”科目 The enterprise staff housing provident fund has the characteristics of welfare, protection and mutual assistance. The management and use follow the principle of “personal storage, unit funding, unified management and special use”. I. Status The Ministry of Finance stipulates in the Regulations on Accounting Treatment in the Reform of Enterprise Housing System that the enterprises should pay for the housing provident fund, debit “administrative expenses” account and credit “other payables” account