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摘要
我国的住房公积金贷款制度在住房保障体制中充当着很重要的角色，尤其是
在处理城镇中低收入职工买房障碍方面具有明显的效果。如今，住房公积金贷款
规模在我国逐渐扩大，潜伏的风险也随之加重，公积金贷款的安全成为住房公积
金管理的重大问题，公积金贷款内部控制体系的完善成为重中之重
本文在研究COSO内部控制理论及住房公积金相关制度的基础上，通过阅读住
房公积金内部控制相关文献，以H市住房公积金管理中心为例，立足于H市住房
公积金贷款及其内部控制现状，查找了目前本中心内部控制存在的问题，从COSO
内部控制五要素出发分析了问题产生的原因，并对进一步优化本中心贷款内部控
制提出了切实可行的对策建议
本文共分为七章。第一章为绪论，重点阐释选题的背景和选题的意义、课题
在国内外目前的相关研究和创新、以及本文整体构思等；第二章主要论述了内部
控制有关理论，具体包括内部控制的内涵、发展及五要素构成；第三章论述了H
市住房公积金贷款及其内部控制建设，主要包括我国住房公积金制度相关内容、H
市住房公积金制度的建立和发展、公积金贷款业务介绍以及H市住房公积金内部
控制基本构架和公积金贷款业务的内部控制现状；第四章针对H市住房公积金贷
款内部控制存在问题的表现即内部控制意识不足、贷款逾期时有发生、贷款审批
存在不准确、信息闭塞、内部控制规则执行不到位，分析了问题存在的主要原因：
缺乏良好的内部控制环境、缺少有效的风险识别与评估、内部控制活动效果不佳、
信息与沟通不畅、监督不力；第五章则借鉴 COSO整体框架的理论，从COSO内部
控制理论的五要素方面出发，就如何优化控制环境、强化风险识别与评估、完善
内部控制活动、加强信息与沟通、加强监督控制提出了具体的对策建议及保障机
制；第六章为本文的结束语，对本文的研究进行了总结
关键词：住房公积金、贷款、内部控制
Abstract
The loan system of personal reserves for housing is the important component of
system to ensure the housing of our country, it has performed notable effectiveness for
solving low income staff in town to buy room. Now, the mortgage loan scale of the
personal reserves for housing of our country becomes more and more large, the safety
of provident fund loan has become a major problem in the management of housing
provident fund, and the perfection of internal control system of accumulation fund loan
has become the most important.
Based on the study of COSO internal control theory and housing provident fund
system, this paper reads the relevant documents of housing provident fund internal
control. Taking the housing accumulation fund management center of H city as an
example, based on the present situation of housing accumulation fund loan and its
internal control in H city, this paper finds out the problems existing in the center's
internal control at present, and analyzes the causes of the problems from the five
elements of COSO internal control. And then put forward the feasible measures and
suggestions to improve the internal control of loan in the housing accumulation fund
management center of H city .
This paper is divided into seven chapters. The first chapter is the introduction,
focusing on the background and significance of the topic, domestic and foreign research
on this subject, the ideas, methods and innovations of this study; The second chapter
discusses the theory of internal control, including the meaning of internal control,
development, the composition of the five elements; The third chapter discusses the
construction of housing accumulation fund loan and its internal control in H city,
including the housing provident fund system in China, the establishment and
development of housing accumulation fund system in H city, the introduction of
accumulation fund loan service, the basic structure of housing accumulation fund
internal control in H city and the present situation of internal control of accumulation
fund loan service. The forth chapter analyzes the causes of the problems existing in the
internal control of housing provident fund loan in H city, that is: lack of a good internal
control environment, lack of effective risk identification and assessment, poor results of
internal control activities, poor information and communication, weak supervision in
view of the problems : lack of awareness of internal control, overdue loans occur from
time to time, inaccurate loan approval, information block, internal control rules are not
in place; The fifth chapter is based on the theory of the overall framework of COSO
system and its five elements，give some measures and suggestions on how to improve
control environment, strengthen risk identification and evaluation, perfect internal
control activities, strengthen information and communication, and strengthen
supervision and control. The sisth chapter is the conclusion of this paper, the research of
this paper is summarized.
Keywords: Housing accumulation fund, Loan, Internal control。