Enterprise accumulation fund is the fund accumulated in the company for a specific purpose when the company's net assets exceed the paid-in share capital. The function of public accumulation fund is to increase the company's capital, consolidate the company's property foundation and improve the company's credit. Provident fund does not constitute the company's share capital, but its function is similar to the share capital, so it is called "additional share capital", which together with the share capital constitutes the company's own capital. Provident funds can be divided into statutory provident funds and arbitrary provident funds according to whether their accumulation is compulsory by law; According to different sources of accumulation, it can be divided into surplus reserve fund and capital reserve fund.

The ways of provident fund loans are as follows:

1. When applying for a loan, the lender first applies to the undertaking bank;

2. In the first instance, the bank will review the information. If it passes, the bank will issue a notice of review of the guarantee application;

3. Guarantee review: the borrower provides such information, and the next step can only be carried out after it has passed the review;

4. After transferring the materials and signing the contract, the guarantee center will send the audit data back to the provident fund management center, and the management center will sign the contract with the borrower;

5. The borrower waits for the loan to be issued.

Legal basis:

Regulations on the administration of housing provident fund

Thirteenth housing provident fund management center shall set up a housing provident fund account in the entrusted bank.

The unit shall register the housing provident fund deposit with the housing provident fund management center, and go through the formalities for the establishment of housing provident fund accounts for the employees of the unit. Each employee can only have one housing provident fund account.

The housing provident fund management center shall establish a detailed account of employee housing provident fund to record the deposit and withdrawal of employee individual housing provident fund.

Twenty-sixth workers who have paid housing provident fund can apply for housing provident fund loans to the housing provident fund management center when purchasing, building, renovating or overhauling their own houses.

The housing provident fund management center shall make a decision on whether to grant loans within 15 days from the date of accepting the application, and notify the applicant; Where a loan is granted, the entrusted bank shall go through the loan formalities.

The risk of housing provident fund loans shall be borne by the housing provident fund management center.