基于产权视角的住房公积金制度公平问题研究

发布时间：2019-06-07 18:58

【摘要】：住房公积金制度的建立本质上是一种产权的重新界定和安排。这一新的产权安排产生的利益结构调整效应和资源配置效应导致了一系列的公平性问题。本文以相对均等的公平观为基础，构建了住房公积金制度的公平标准，通过这一指标衡量住房公积金制度在建立和运行过程中是否公平；在此基础上，我们既分析了在避税效应和挤出效应下，住房公积金制度建立对不同群体税后收入的影响差异；也分析了住房公积金制度运行效率、使用政策和增值收益分配政策对运行过程相关群体的利益的影响，从而衡量了当前住房公积金制度建立和运行两方面的公平性。针对住房公积金制度的一些不公平，我们运用产权理论分析了造成这些不公平的根本原因。本文主要研究的结论如下：（1）住房公积金制度存在两类不公平，一类是由住房公积金制度建立造成的不公平，一类是住房公积金制度运行过程中的不公平；（2）制度建立造成不公平主要是因为住房公积金存在避税效应和挤出效应，影响这一公平性的直接因素包括缴交比例、收入适用税率和劳动力市场供需弹性的差异；（3）制度运行造成不公平的直接原因既与住房公积金制度的运行效率低下有关，也与住房公积金制度增值收益分配政策有关，但是与其他研究结论不同的是，我们认为从相对平等的公平观来看，当前住房公积金制度以存定贷政策不仅没有导致不公平，反而促进了公平；（4）导致制度建立和运行不公平的根本原因是产权原因，这主要包括不同企业的所有者和经营者之间存在不完全契约，住房公积金制度运行过程中存在不完全契约，不仅如此，住房公积金制度的产权安排改变了利益配置结构，而且是无效率的产权安排。有鉴于此，本文提出改善住房公积金制度公平性问题的建议如下：（1）完善住房公积金制度的政策设计，，设定与收入倒挂的缴交比例，统一免税率；（2）改善国有企业公司治理，通过剩余索取权加强激励，减少国有企业或单位经营管理者与所有者之间的利益不一致，降低制度建立造成的不公平；（3）加强对住房公积金制度运行过程中相关主体的激励，减少对住房公积金使用权、转让权的限制，废除住房公积金增收收益分配不合理的规定，明细住房公积金的产权。
[Abstract]:The establishment of housing provident fund system is essentially a kind of redefinition and arrangement of property rights. The benefit structure adjustment effect and resource allocation effect of this new property right arrangement lead to a series of fairness problems. Based on the fair view of relative equality, this paper constructs the fair standard of housing provident fund system, and measures whether the housing provident fund system is fair in the process of establishment and operation through this index. On this basis, we not only analyze the impact of the establishment of housing provident fund system on the after-tax income of different groups under the effect of tax avoidance and crowding out. This paper also analyzes the operation efficiency of the housing provident fund system, the influence of the use policy and the value-added income distribution policy on the interests of the relevant groups in the operation process, and thus measures the fairness of the establishment and operation of the current housing provident fund system. In view of some inequities of the housing provident fund system, we use the property right theory to analyze the root causes of these inequity. The main conclusions of this paper are as follows: (1) there are two kinds of unfair in the housing provident fund system, one is the unfair caused by the establishment of the housing provident fund system, the other is the unfair in the operation process of the housing provident fund system; (2) the unfair caused by the establishment of the system is mainly due to the tax avoidance effect and crowding out effect of the housing provident fund. The direct factors that affect this fairness include the proportion of payment, the difference of the applicable tax rate of income and the elasticity of supply and demand of the labor market; (3) the direct reason for the injustice caused by the operation of the system is not only related to the inefficient operation of the housing provident fund system, but also to the distribution policy of the value-added income of the housing provident fund system, but it is different from other research conclusions. We think that from the point of view of relative equality, the current housing provident fund system not only does not lead to injustice, but promotes fairness. (4) the root cause of the unfair establishment and operation of the system is the cause of property rights, which mainly includes the existence of incomplete contracts between the owners and operators of different enterprises, and the existence of incomplete contracts in the course of the operation of the housing provident fund system. Not only that, the property right arrangement of housing provident fund system has changed the benefit allocation structure, but also is the inefficient property right arrangement. In view of this, this paper puts forward the following suggestions to improve the fairness of the housing provident fund system: (1) improve the policy design of the housing provident fund system, set the payment ratio inversely with income, and unify the tax exemption; (2) to improve the corporate governance of state-owned enterprises, strengthen incentives through residual claims, reduce the inconsistency of interests between managers and owners of state-owned enterprises or units, and reduce the injustice caused by the establishment of the system; (3) strengthen the incentive to the relevant subjects in the operation of the housing provident fund system, reduce the restrictions on the right to use and transfer the housing provident fund, abolish the unreasonable provisions on the distribution of income and income from the housing provident fund, and specify the property rights of the housing provident fund.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.233.4

【相似文献】