【作者】 刘洁；

【导师】 郭平；

【作者基本信息】 湖南大学 ， 财政学， 2010， 硕士

【摘要】 社会保障体系的不断完善是我国建设民生财政的一个重要方面,住房保障作为社会保障主要内容之一,理所当然地成为我国现阶段财政政策的侧重点,我国政府对住房保障也拨付了大量的财政资金。本文从财政支出政策这一全新的角度对我国住房保障制度进行分析,将我国的保障性住房财政支出政策与发达国家的保障性住房财政支出政策进行了对比,找到我国制度中存在的问题,并针对这些问题,结合财政支出结构优化理论,对我国的保障性住房财政支出政策给出了建议。建议的主要脉络是：首先明确财政支出结构的三原则(即财政支出的合规模性、财政支出的合理性和财政支出的有效性),其次,对我国现行的廉租房制度、经济适用房制度和住房公积金制度这三个层次的住房保障制度进行系统化梳理,在梳理的过程中,本论文所依据的逻辑分类是从财政支出目标的角度进行的,将其分为住房保障的供给政策、消费政策和金融政策；再次,在三原则的指导下,对这三个不同角度的保障性住房财政支出政策给予了建议。住房保障财政支出政策的设计可以遵循优化财政支出的三大原则即财政支出的合规模性、财政支出的合理性以及财政支出的有效性来进行。在财政支出的合规模性原则下,对住房保障的目标人群确立一个准确标准,即廉租房和经济适用房两个层次的住房供给量以期能和房屋需求量达到均衡。在财政支出的合理性原则下,完善廉租房和经济适用房的住房消费者信息制度,克服信息不对称造成的财政支出在促进社会公平方面的“缺位”。在财政支出的有效性原则下,制定保障性住房财政支出政策一些细节性的制度,尽量使政府财政花费在住房保障上的支出做到高绩效。更多还原

【Abstract】 Housing security has always been a livelihood issue for governments, for which our Chinese government has also allocated great mount, of fund This paper analysises the Chinese housing security system, from a newly perspective of fiscal expenditure patterns,and then capares our expenditure patterns with the developed cuntries’to find the problems in our system, after that ,the writer designs a expenditure pattern for housing security ,combining with the fiscal expenditure structure optimization theory, in order to solve these promblems.The train of the design is,first of all, clearing the three principles of fiscal expenditure structure (ie the combined size ,the soundness and the effectiveness of fiscal expenditure). Secondly, carding the existing low-rent housing system, the affordable housing systems and the housing provident fund system of China.This carding is based on the targets of fiscal expenditure, and then dividing our housing security system into housing security polices of supply, consumer and financial.At last, this paper improves the housing expenditure patterns under the guidance of the three principles.Housing security expenditure policy is designed to follow the. three principles of optimal financial expenditure to carry out, which is the combined size of fiscal expenditure, fiscal expenditure is reasonable and the effectiveness of fiscal spending.the scale of cooperation in the financial expenditure of the principle of housing security of the target population to establish a precise standard, that of the low-cost housing and affordable housing at two levels of housing supply and housing demand view to achieve balance.the principle of rationality of financial expenditure, the perfect low-cost housing and affordable housing in the housing consumer information system, to overcome the information asymmetry caused by the financial expenditure to promote social equity in the "absence."the effectiveness of expenditure under the principle of fiscal spending to develop affordable housing policy the details of the system, as far as possible to protect the Government’s fiscal spending on housing expenditure to achieve high performance.更多还原