【摘要】：隨著我國經(jīng)濟發(fā)展水平的不斷提高,社會領域的公平、效率與正義已經(jīng)受到了更廣泛的關注,住房領域的公平與效率問題更是社會焦點問題之一。住房公積金制度是我國住房保障制度的一個重要支撐,能否保證住房公積金制度的公平有效性,是衡量該制度存在價值的一個重要指標,也是該制度能否持續(xù)發(fā)展的重要保證。本論文以江蘇省為例來具體分析住房公積金制度公平效率作用的發(fā)揮狀況,探討存在的相關問題,在理論與實證相結合的基礎上,探索實現(xiàn)住房公積金公平與效率目標的途徑。住房公積金制度的建立有其自身的理論基礎,最主要的基石為社會保障思想、委托代理理論、公共物品理論以及政治合法性理論。中外經(jīng)濟與社會發(fā)展歷程揭示,社會保障思想始終以經(jīng)濟學理論為基礎；委托代理理論是制度經(jīng)濟學中契約理論的主要研究對象;委托代理理論是制度經(jīng)濟學契約理論的主要內容之一；某一政治體系需要存在、持續(xù)、穩(wěn)定與發(fā)展,政治合法性是其必需的基礎和前提。這些理論構成了住房公積金制度存在和發(fā)展的理論基礎,從不同的角度對住房公積金制度的存在與發(fā)展發(fā)揮著重要的支撐作用。我國住房公積金制度有其獨特的概念內涵、功能屬性、運行機制和管理體制,具有保障性、金融性、福利性、互助性、強制性、專用性和準公共物品屬性等七大屬性,并按照“管理委員會決策、管理中心運作、銀行專戶存儲、財政監(jiān)督”的原則進行管理。若干年來的運行數(shù)據(jù)表明,住房公積金制度對經(jīng)濟社會的發(fā)展起到了積極的作用。對住房公積金制度公平效率問題的分析首先引入了公平理論和效率理論。機會、起點、過程與結果四個方面的公平才是公平的本質。帕累托效率被認為是考察某一社會體系是否有效率的重要評價標準,但市場失靈導致其無法實現(xiàn)。社會保障的作用在于既彌補市場的缺陷又能改進社會的整體公平程度,因此社會保障制度本身必須是公平有效的。委托代理關系中的公平效率問題直接關系到該制度的存在與發(fā)展,有效的委托代理機制是住房公積金委托代理關系的核心問題之一。同時,住房公積金作為準公共物品,承擔著相應的住房福利的公平與效率和可持續(xù)發(fā)展的任務。對于公平和效率這一矛盾體之間孰輕孰重的問題,始終備受爭論。在學術領域有公平優(yōu)先、效率優(yōu)先及二者兼顧這三種觀點。很多國家在實踐中都經(jīng)歷了公平和效率之間的政策選擇問題,從而形成了公平和效率的四種組合狀態(tài)：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。在各國大量成功失敗經(jīng)驗教訓的基礎上,目前決策領域和學術領域基本都認同公平效率兼顧的價值觀點,只有將公平效率協(xié)調發(fā)展作為經(jīng)濟生活的目標,才能真正實現(xiàn)社會經(jīng)濟高效率和高公平兼得的可持續(xù)發(fā)展。在此基礎上,可以將住房公積金制度的公平效率目標分為三個層次：第一,基本目標是減輕財政負擔,保證中低收入家庭的基本居住需要,這一基本目標以效率為先；第二,中層目標是建立多層次住房保障體系,中層目標是對公平和效率的兼顧；第三,終極目標是為改革尋求支撐,提升執(zhí)政的合法性,這是高效率高公平的集中體現(xiàn)。在理論分析的基礎上,通過構建公平性、效率性評價指標,實證分析江蘇省公積金制度在資金歸集、使用和貸款等方面的公平性和效率性,評價江蘇省各地區(qū)住房公積金制度公平性和效率性的實現(xiàn)程度。對住房公積金繳存面的公平性分析主要運用了覆蓋率、繳存率、繳存比例和基數(shù)等指標進行評價；對住房公積金使用上的公平性分析主要通過對資金流動性困境、管理水平情況和收入差距等因素進行分析；對住房公積金的效率考察主要運用覆蓋范圍效率、配置效率和管理效率等方面指標進行評價。通過實證分析得出住房公積金在起點、機會、過程和結果四方面都出現(xiàn)了嚴重的不公平和低效率。實證研究描述了住房公積金制度公平效率缺失的具體表象,而公積金的制度設計、治理結構和金融因素等三方面的缺陷是導致公平效率缺失的真正原因：制度設計中的制度定位、法律地位和機構定位存在缺陷；治理結構的委托代理關系中,全權委托、決策委托、運行委托、監(jiān)督委托和業(yè)務委托等均存在問題;公積金管理中心的多中心分散運行、增值渠道狹窄和缺乏專業(yè)人才等缺陷阻礙了其金融功能的發(fā)揮。種種固有缺陷使該制度逐漸偏離目標,使政府的有效干預變成政府失靈,從原來改革的支撐力量變成進一步改革的阻礙,反而削弱了政府執(zhí)政的合法性。新加坡、德國和美國等三個發(fā)達國家住房保障制度的發(fā)展與成功經(jīng)驗值得我國借鑒,用以推動我國住房公積金制度的頂層設計進程,使制度設計更具有科學性和前瞻性。它們積極的啟示包括：價值觀念影響社會保障制度的模式選擇；社會保障制度的發(fā)展過程就是公平與效率的權衡過程；建立適合國情的住房保障制度；政府應成為住房保障體系建設的中流砥柱；住房金融制度設計中注重市場化傾向；建立并完善住房保障制度的法律法規(guī)。在定量、定性分析和借鑒他國經(jīng)驗的基礎上,本文對住房公積金制度公平效率三層次目標的實現(xiàn)路徑進行分解和詳細闡述。在公積金制度三層次目標中的基本目標實現(xiàn)之后,該制度的改革發(fā)展首先需要轉變價值觀念和功能定位。對于住房公積金制度公平效率目標的中層目標,即建立多層次的住房保障體系,必須通過住房公積金制度的全面改革來實現(xiàn),必須在該制度的戰(zhàn)略定位、法律建設、管理體制、業(yè)務機制和資金管理等各方面做出實質性的改革。對于住房公積金制度三層次目標中的終極目標,其實現(xiàn)取決于政府在建立住房保障、實現(xiàn)社會績效的過程是否承擔主導作用。住房公積金制度必須通過政府主導的改革帶來經(jīng)濟績效、政治績效和社會效益的全面提升,才能為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.
【學位授予單位】：南京大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F299.23;F832.479

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本文編號：2265498