【作者】 朱婷；

【导师】 吴有根；

【作者基本信息】 福建师范大学 ， 政治经济学， 2011， 博士

【摘要】 自我国住房公积金制度建立以来,住房公积金的制度建设与基金运用都得到了较大发展,但目前我国的住房公积金发展仍然存在诸多问题,这些问题主要包括：基金的性质和目标不明确、基金功能发展不协调、贷款管理不够科学、管理体系结构不完善、外部环境配合不佳等。本文在马克思主义理论以及现代西方经济学相关理论的指导下,借鉴境外有关国家和地区住房基金积累和住房融资实践的经验教训,对目前我国住房公积金制度所存在的主要问题进行了研究,提出了完善我国住房公积金制度及其外部发展环境的一系列对策与措施。在基金的目标和性质方面,鉴于住房的财富功能和我国的社会主义性质,我国应建立“居者有其屋”住房发展总目标和“住有所居”住房发展阶段性目标。为了让住房公积金制度能更好地贯彻公平原则,我们应明确住房公积金的自助和互助双重性质,对住房公积金互助程度即住房公积金贷款实行合理限制,并对住房公积金互助享受不足者实行补偿制度。在基金的功能方面,可根据养老保障与住房保障具有互补性这一特点,对养老保险基金和住房公积金进行统筹管理,提高基金效率。其次,应完善社会保障制度,以便能取消利息补贴、低保提取等不合理的住房公积金衍生功能,保证住房公积金专款专用。同时,可在统一全国住房公积金缴费率并明确认定住房公积金工资性质的基础上,增强住房公积金在经济发展中的宏观调控功能。在基金运营管理方面,我们应根据权责对等、普遍贷款和住房公积金充分利用等原则建立一个住房公积金贷款标准,让住房公积金贷款标准走向稳定、科学,以便能解决我国各地贷款标准不一和随意调整对成员带来的不公。同时,可通过由地方政府提供财政资金或发行专项免税债券及建立住房公积金住房抵押贷款二级市场等方式拓展住房公积金贷款的资金来源,解决住房公积金贷款额不充足问题。在基金的管理体系方面,我们应适当压缩住房公积金管理委员会的规模,并适当增加专业人士代表,让住房公积金决策更民主更科学。其次,我们可增设住房公积金管理委员会常务机构和内部审计机构,增强委员会的日常监管职能。同时,我们应明确中央、省和(设区)市三级政府相关部门在政策制订和监管方面的权责,改变以往住房公积金政策制订迟滞和重复监管、监管漏洞等问题。在外部环境方面,我们应回到1998年制定的以经济适用住房等保障性住房建设为主的住房政策上来,应加速财权与事权在各级政权间更合理地分配,成立保障性住房建设专项基金并进行科学的转移支付,优化房地产税制,进一步完善民生导向的官员政绩评价机制,以促进各地保障性住房建设,平抑和稳定房价,让更多的人买得起住房并用得上住房公积金。同时我们应加强金融和社会环境建设,让住房公积金运营更为便利和安全。更多还原

【Abstract】 Since our housing provident fund system established, both the system construction and the fund use of the housing provident fund have had great development. But there are still some problems lying in our housing provident fund system, for example, the nature and goal of the fund are not clear, the functions developing of the fund are not coordinate, the loan management is not scientific, the structure of the management system is not perfect and the external environments are poor. Guided by Marxism theory, supported by western economic theories, with qualitative and quantitative analysis methods, this article learned relevant experiences and lessons of the housing fund accumulation and housing financing from countries and regions outside national boundary, researched the problems showed in the developing process of our housing provident fund, and put forward some countermeasures of perfecting our housing provident fund system.On the side of the objectives and nature, we should set up a general goal of the housing development-"the home ownership" and a terminal goal-"a home one can live in"; the housing provident fund system should have a dual nature of mutual aid and one’s own assistance, should confine the extent of mutual aid scientifically and compensate the members who not get enough mutual aid.On the side of the functions, we can manage the old-age security fund and the housing provident fund as a whole according to the characteristics of them to improve the efficiency of these funds; we should abolish the irrational derived functions of the housing provident fund such as the interest subsidy and the lowest security extraction; we can enforce the macro-regulation and control function on the basis of uniting contribution ratio of the housing provident fund.On the side of the fund operating, we can establish a fair and scientific housing provident fund loan model according to three major principles as duties peer, all members loan and the best use of the fund, to make the housing provident fund loan standard stable and scientifically; we can expand the sources of the housing provident fund via providing budgetary funds or issuing special tax exemption bonds by the local governments and building up a secondary market for the housing provident fund mortgage loans. On the side of the management systems, we should improve the structure and functions of the management committee of the housing provident fund, add a standing organization and an internal audit organization for the management committee, establish regular reporting system and important matters reporting system about the housing provident fund, and perfect the housing provident fund management system.On the side of the external environments, we should return to the housing policy issued in 1998, which emphasized on the economic affordable housing construction, accelerate to distribute the power of the finance and the public affairs in all levels of the governments more reasonably, construct a special security housing fund and allot them scientifically, perfect our real estate tax system, improve our social security system, and strengthen our informal system construction.更多还原