JGJ/T474-2019：住房公积金资金管理业务标准

JGJT474-2019······1

1 总则······9

2 术语······10

3 基本规定······11

4 资金业务······12

4.1 归集业务······12

4.2 提取业务······12

4.3 委托贷款业务······13

4.4 其他业务······13

5 资金结算······15

6 资金账户······16

6.1 资金账户设置······16

6.2 资金账户管理······16

7 资金核算······17

7.1 一般规定······17

7.2 原始凭证······17

7.3 记账凭证······17

7.4 凭证管理······17

8 资金安全······19

8.1 资金计划管理······19

8.2 流动性风险管理······19

8.3 资金内控管理······20

附录A 住房公积金资金流量分析表······21

本标准用词说明······23

引用标准名录······24

附:条文说明······25

1 总则······28

2 术语······29

3 基本规定······30

4 资金业务······31

4.1 归集业务······31

4.2 提取业务······31

4.3 委托贷款业务······31

4.4 其他业务······32

5 资金结算······33

6 资金账户······34

6.1 资金账户设置······34

6.2 资金账户管理······34

7 资金核算······35

7.1 一般规定······35

7.2 原始凭证······35

7.3 记账凭证······35

7.4 凭证管理······36

8 资金安全······37

8.1 资金计划管理······37

8.2 流动性风险管理······37

8.3 资金内控管理······38