JGJT474-2019······1

1 總則······9

2 術(shù)語······10

3 基本規(guī)定······11

4 資金業(yè)務(wù)······12

4.1 歸集業(yè)務(wù)······12

4.2 提取業(yè)務(wù)······12

4.3 委托貸款業(yè)務(wù)······13

4.4 其他業(yè)務(wù)······13

5 資金結(jié)算······15

6 資金賬戶······16

6.1 資金賬戶設(shè)置······16

6.2 資金賬戶管理······16

7 資金核算······17

7.1 一般規(guī)定······17

7.2 原始憑證······17

7.3 記賬憑證······17

7.4 憑證管理······17

8 資金安全······19

8.1 資金計劃管理······19

8.2 流動性風(fēng)險管理······19

8.3 資金內(nèi)控管理······20

附錄A 住房公積金資金流量分析表······21

本標(biāo)準(zhǔn)用詞說明······23

引用標(biāo)準(zhǔn)名錄······24

附:條文說明······25

1 總則······28

2 術(shù)語······29

3 基本規(guī)定······30

4 資金業(yè)務(wù)······31

4.1 歸集業(yè)務(wù)······31

4.2 提取業(yè)務(wù)······31

4.3 委托貸款業(yè)務(wù)······31

4.4 其他業(yè)務(wù)······32

5 資金結(jié)算······33

6 資金賬戶······34

6.1 資金賬戶設(shè)置······34

6.2 資金賬戶管理······34

7 資金核算······35

7.1 一般規(guī)定······35

7.2 原始憑證······35

7.3 記賬憑證······35

7.4 憑證管理······36

8 資金安全······37

8.1 資金計劃管理······37

8.2 流動性風(fēng)險管理······37

8.3 資金內(nèi)控管理······38