Legal analysis: If the person subjected to execution fails to perform the court's judgment, the court can freeze his housing provident fund account, suspend payment to him, and prevent the person subjected to execution from transferring property. Therefore, there is only one premise for the court to freeze the housing provident fund account. That is, the person subjected to execution has unfulfilled obligations determined by effective legal documents.

Legal basis: Article 243rd of the Civil Procedure Law of People's Republic of China (PRC). If the person subjected to execution fails to perform the obligations specified in the legal documents according to the notice of execution, the people's court has the right to detain and withdraw the income from which the person subjected to execution should perform the obligations. However, the necessary living expenses of the person subjected to execution and his dependents shall be retained.