实现住房公积金制度公平效率目标的路径探索

发布时间：2018-10-12 08:42

【摘要】：随着我国经济发展水平的不断提高,社会领域的公平、效率与正义已经受到了更广泛的关注,住房领域的公平与效率问题更是社会焦点问题之一。住房公积金制度是我国住房保障制度的一个重要支撑,能否保证住房公积金制度的公平有效性,是衡量该制度存在价值的一个重要指标,也是该制度能否持续发展的重要保证。本论文以江苏省为例来具体分析住房公积金制度公平效率作用的发挥状况,探讨存在的相关问题,在理论与实证相结合的基础上,探索实现住房公积金公平与效率目标的途径。住房公积金制度的建立有其自身的理论基础,最主要的基石为社会保障思想、委托代理理论、公共物品理论以及政治合法性理论。中外经济与社会发展历程揭示,社会保障思想始终以经济学理论为基础；委托代理理论是制度经济学中契约理论的主要研究对象;委托代理理论是制度经济学契约理论的主要内容之一；某一政治体系需要存在、持续、稳定与发展,政治合法性是其必需的基础和前提。这些理论构成了住房公积金制度存在和发展的理论基础,从不同的角度对住房公积金制度的存在与发展发挥着重要的支撑作用。我国住房公积金制度有其独特的概念内涵、功能属性、运行机制和管理体制,具有保障性、金融性、福利性、互助性、强制性、专用性和准公共物品属性等七大属性,并按照“管理委员会决策、管理中心运作、银行专户存储、财政监督”的原则进行管理。若干年来的运行数据表明,住房公积金制度对经济社会的发展起到了积极的作用。对住房公积金制度公平效率问题的分析首先引入了公平理论和效率理论。机会、起点、过程与结果四个方面的公平才是公平的本质。帕累托效率被认为是考察某一社会体系是否有效率的重要评价标准,但市场失灵导致其无法实现。社会保障的作用在于既弥补市场的缺陷又能改进社会的整体公平程度,因此社会保障制度本身必须是公平有效的。委托代理关系中的公平效率问题直接关系到该制度的存在与发展,有效的委托代理机制是住房公积金委托代理关系的核心问题之一。同时,住房公积金作为准公共物品,承担着相应的住房福利的公平与效率和可持续发展的任务。对于公平和效率这一矛盾体之间孰轻孰重的问题,始终备受争论。在学术领域有公平优先、效率优先及二者兼顾这三种观点。很多国家在实践中都经历了公平和效率之间的政策选择问题,从而形成了公平和效率的四种组合状态：高效率低公平,高效率高公平,高公平低效率和低公平低效率。在各国大量成功失败经验教训的基础上,目前决策领域和学术领域基本都认同公平效率兼顾的价值观点,只有将公平效率协调发展作为经济生活的目标,才能真正实现社会经济高效率和高公平兼得的可持续发展。在此基础上,可以将住房公积金制度的公平效率目标分为三个层次：第一,基本目标是减轻财政负担,保证中低收入家庭的基本居住需要,这一基本目标以效率为先；第二,中层目标是建立多层次住房保障体系,中层目标是对公平和效率的兼顾；第三,终极目标是为改革寻求支撑,提升执政的合法性,这是高效率高公平的集中体现。在理论分析的基础上,通过构建公平性、效率性评价指标,实证分析江苏省公积金制度在资金归集、使用和贷款等方面的公平性和效率性,评价江苏省各地区住房公积金制度公平性和效率性的实现程度。对住房公积金缴存面的公平性分析主要运用了覆盖率、缴存率、缴存比例和基数等指标进行评价；对住房公积金使用上的公平性分析主要通过对资金流动性困境、管理水平情况和收入差距等因素进行分析；对住房公积金的效率考察主要运用覆盖范围效率、配置效率和管理效率等方面指标进行评价。通过实证分析得出住房公积金在起点、机会、过程和结果四方面都出现了严重的不公平和低效率。实证研究描述了住房公积金制度公平效率缺失的具体表象,而公积金的制度设计、治理结构和金融因素等三方面的缺陷是导致公平效率缺失的真正原因：制度设计中的制度定位、法律地位和机构定位存在缺陷；治理结构的委托代理关系中,全权委托、决策委托、运行委托、监督委托和业务委托等均存在问题;公积金管理中心的多中心分散运行、增值渠道狭窄和缺乏专业人才等缺陷阻碍了其金融功能的发挥。种种固有缺陷使该制度逐渐偏离目标,使政府的有效干预变成政府失灵,从原来改革的支撑力量变成进一步改革的阻碍,反而削弱了政府执政的合法性。新加坡、德国和美国等三个发达国家住房保障制度的发展与成功经验值得我国借鉴,用以推动我国住房公积金制度的顶层设计进程,使制度设计更具有科学性和前瞻性。它们积极的启示包括：价值观念影响社会保障制度的模式选择；社会保障制度的发展过程就是公平与效率的权衡过程；建立适合国情的住房保障制度；政府应成为住房保障体系建设的中流砥柱；住房金融制度设计中注重市场化倾向；建立并完善住房保障制度的法律法规。在定量、定性分析和借鉴他国经验的基础上,本文对住房公积金制度公平效率三层次目标的实现路径进行分解和详细阐述。在公积金制度三层次目标中的基本目标实现之后,该制度的改革发展首先需要转变价值观念和功能定位。对于住房公积金制度公平效率目标的中层目标,即建立多层次的住房保障体系,必须通过住房公积金制度的全面改革来实现,必须在该制度的战略定位、法律建设、管理体制、业务机制和资金管理等各方面做出实质性的改革。对于住房公积金制度三层次目标中的终极目标,其实现取决于政府在建立住房保障、实现社会绩效的过程是否承担主导作用。住房公积金制度必须通过政府主导的改革带来经济绩效、政治绩效和社会效益的全面提升,才能为政府的政治合法性提供支持。
[Abstract]:With the continuous improvement of our country's economic development level, the equity, efficiency and justice in the social field have been paid more attention, and the equity and efficiency in the housing field is one of the social focus problems. The housing accumulation fund system is an important support of the housing security system of our country, can guarantee the fair validity of the housing accumulation fund system, is an important index to measure the existence value of the system, is also the important guarantee of the sustainable development of the system. Based on the combination of theory and demonstration, this paper explores the ways to achieve the goal of equity and efficiency of housing accumulation fund. The establishment of the housing accumulation fund system has its own theoretical foundation, and the most important cornerstone is social security thought, commission agent theory, public goods theory and political legitimacy theory. The history of Chinese and foreign economic and social development reveals that the idea of social security is always based on the theory of economics. A political system needs existence, persistence, stability and development, and political legitimacy is the necessary foundation and prerequisite. These theories form the theoretical foundation of the existence and development of the housing accumulation fund system, and play an important supporting role in the existence and development of the housing accumulation fund system from different angles. China's housing accumulation fund system has its unique concept connotation, function attribute, operation mechanism and management system, and has seven big attributes such as security, financial, welfare, mutual aid, compulsion, specificity and quasi-public goods attribute, and according to Decision of Management Committee, Operation of Management Center, Bank Account Storage and Financial Supervision The principles of management are managed. The running data of several years show that the housing accumulation fund system plays an active role in the development of economy and society. Firstly, equity theory and efficiency theory are introduced in the analysis of the equity efficiency of housing accumulation fund system. The fairness of opportunity, starting point, process and result is the essence of fairness. Pareto efficiency is considered to be an important criterion to assess whether a social system is efficient, but the market failure causes it to fail. The function of social security lies in not only making up the defects of the market but also improving the overall fairness of the society, so the social security system itself must be fair and effective. The problem of equitable efficiency in the agency relationship is directly related to the existence and development of the system, and the effective proxy mechanism is one of the core issues of the relationship between the housing accumulation fund and the agency. At the same time, the housing accumulation fund, as a quasi-public goods, bears the fair and efficient and sustainable development task of the corresponding housing welfare. There has always been a debate over whether there is a light weight between fairness and efficiency. There are three perspectives in the academic field of equitable priority, efficiency priority and both. Many countries have experienced a policy choice between equity and efficiency in practice, resulting in four combined states of equity and efficiency: high efficiency, low equity, high efficiency, equity, high fairness and low efficiency. On the basis of a large number of successful experiences and lessons learned by various countries, the current decision-making field and the academic field basically agree with the value viewpoint that the fairness efficiency is balanced, and only the fair efficiency is coordinated and developed as the goal of economic life, Can truly realize the social economy high efficiency and the high fair and sustainable development. On this basis, the goal of equity efficiency of housing accumulation fund system can be divided into three levels: the first, the basic goal is to lighten the financial burden, guarantee the basic living needs of middle and low-income families, this basic goal is efficiency first; second, The middle goal is to establish a multi-level housing security system, and the middle goal is to balance the fairness and efficiency; thirdly, the ultimate goal is to seek support for the reform, improve the legitimacy of the ruling, which is a highly efficient and fair embodiment. On the basis of theoretical analysis, the fairness and efficiency of housing accumulation fund system in Jiangsu Province are evaluated by constructing fairness and efficiency evaluation index, and the fairness and efficiency of housing accumulation fund system in Jiangsu province are evaluated. The equity analysis of the deposit face of the housing accumulation fund mainly applies the indexes such as the coverage rate, the deposit rate, the deposit ratio and the base number, and analyzes the equity analysis on the use of the housing accumulation fund mainly through the factors such as the liquidity dilemma, the management level and the income gap; The efficiency of housing accumulation fund is evaluated mainly by covering efficiency, configuration efficiency and management efficiency. The empirical analysis shows that the housing accumulation fund has serious inequity and inefficiency in the starting point, opportunity, process and result. The empirical study describes the concrete appearance of the deficiency of the equity efficiency of the housing accumulation fund system, while the defects of the system design, governance structure and financial factors of the provident fund are the real cause of the lack of equity efficiency: the system positioning in the system design, There are defects in legal status and institutional positioning; in the entrusted agent relationship of governance structure, there are problems in delegation, decision-making delegation, operation delegation, supervision delegation and business delegation, etc.; multi-center decentralized operation of provident fund management center. The shortage of value-added channel and lack of professional talents has hindered its financial function. The inherent defects make the system deviate from the goal gradually, make the effective intervention of the government become the failure of the government, change from the original reform support force into the obstacle of further reform, but weaken the legitimacy of the administration of the government. The development and successful experiences of the housing security system in three developed countries, such as Singapore, Germany and the United States, deserve our reference in order to promote the top-level design process of our housing accumulation fund system and make the system design more scientific and forward-looking. Their positive implications include: value influences the mode choice of social security system; the development process of social security system is the trade-off process of equity and efficiency; In the design of the housing finance system, we should pay attention to the marketization tendency, establish and perfect the laws and regulations of the housing safeguard system. On the basis of quantitative, qualitative analysis and reference to his country's experience, this paper discusses the realization path of the three-level goal of the equity efficiency of housing accumulation fund system. After realizing the basic goal in the three-level goal of the provident fund system, the reform and development of the system first need to change the values and values. For the middle-level goal of the fair efficiency goal of the housing accumulation fund system, namely the establishment of a multi-level housing security system, it must be realized through the comprehensive reform of the housing accumulation fund system, and the strategic positioning, legal construction and management system of the system must be established. Substantive reforms were made in various areas, such as operational mechanisms and fund management. For the ultimate goal of the three-level goal of housing accumulation fund system, the realization depends on whether the government plays a leading role in establishing housing security and achieving social performance. The housing accumulation fund system must bring economic performance, political performance and social benefit comprehensively through government-led reforms in order to provide support for the government's political legitimacy.
【学位授予单位】：南京大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F299.23;F832.479

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