The housing accumulation fund system is actually a housing security system and a form of monetization of housing distribution. The housing accumulation fund system is an important social security system for housing stipulated by national laws, which is mandatory, mutually supportive and guaranteed. Units and individual employees must fulfill their obligations to pay housing provident fund according to law. The housing provident fund paid by individual employees and the housing provident fund paid by the unit shall be stored in special accounts and owned by individual employees. The municipal provident fund center is responsible for reviewing the deposits and loans of employees, issuing written certificates to the municipal provident fund center, and cooperating with the municipal provident fund center to verify relevant information. The loan city provident fund center and the entrusted bank are responsible for the business consultation, acceptance, review, issuance, recovery, change and post-loan management of off-site loans, and bear the loan risks. The loan city provident fund center and the deposit city provident fund center should regularly check off-site loans and master the withdrawal, repayment, change and overdue situation.