When housing accumulation fund is divided as the joint property of husband and wife, it is consistent with the principle of dealing with other joint property of husband and wife, but it should also proceed from reality. In general, I think the following principles should be adhered to:
 1. Adhere to the principle of equality between men and women. The husband and wife have equal ownership of the common property, so they have equal right of division. As the joint property of the husband and wife, the housing provident fund should be equally divided by both parties.
 2. The principle of protecting vulnerable groups. If the party raising the child after divorce has no fixed occupation, no housing fund account and no housing subsidy, it may be difficult to purchase housing in the future, which will make the child grow up without a relatively stable living environment. Therefore, the party raising the child can be properly taken care of when dividing the housing fund.
 3. The principle of respecting the will of the parties. The principle of free disposition of the parties is a unique principle in civil cases. The handling of housing provident fund in divorce cases should also fully respect the parties' intention and be reasonably divided. However, it should be noted that the housing provident fund is a personal special fund, and its account is not transferable, so the provident fund account cannot be disposed of when it is split.
 3、 What is the condition for housing provident fund loan to buy a house? The housing provident fund personal housing purchase loan is a housing consumption loan issued to the employees who pay the housing provident fund to purchase their own housing. When the employees of the city who normally pay the housing provident fund purchase their own houses with ownership in the cities and towns of the city, they can use the property right houses they purchased as collateral to apply for the housing provident fund personal housing purchase loan from the entrusted commercial bank for housing provident fund personal housing purchase loan. To apply for housing provident fund personal housing purchase loan, the following conditions shall be met:
 1. The borrower and the buyer in the housing purchase contract must be the same for the employees who have urban household registration, participate in the Shanghai housing provident fund system and pay normally.
 2. The borrower's family (a couple) has no housing provident fund debt or other debt with a large amount that may affect the ability to repay the loan.
 3. The borrower shall pay housing provident fund (including time and amount) in a normal and continuous manner 6 months before applying for loan.
 4. For the purchase of joint property rights, the joint owner (except the spouse) must issue a written commitment to agree to the housing mortgage.
 5. The unit with outstanding housing provident fund can also apply for housing provident fund personal purchase loan after it makes up the outstanding housing provident fund for the employee and provides a deposit equal to the loan amount. This business is limited to CCB and must be reviewed and approved by the Municipal Provident Fund Management Center.