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利用住房公积金支持保障性住房建设是拓宽建设资金来源,提高住房公积金使用效率,推动住房消费的重要措施。本文分析了住房公积金项目贷款审计中了解项目贷款计划管理情况、项目贷款合同文本审计、委托贷款与贷款准备金科目审计应关注的问题,以期更好地发挥住房公积金在支持保障性住房建设中的作用。
The use of housing provident fund to support the construction of affordable housing is to broaden the sources of funds for construction, improve the efficiency of housing provident fund, promote housing consumption is an important measure. This article analyzes the housing provident fund project loan audit to understand the project loan plan management, project loan contract text audit, entrusted loan and loan reserve audit should pay attention to issues, in order to better play the housing provident fund in supporting the construction of affordable housing effect.