住房公积金制度在不同收入群体中的公平性研究

Research on the fairness of housing accumulation fund system among different income groups

摘要

住房公积金制度作为住房保障体系核心组成，公平性直接关乎社会资源分配以及居住权益的均衡达成。本文依托收入分层这一视角，全面分析住房公积金制度在缴存、使用、收益方面对不同收入阶层（高、中、低收入群体）的差异化作用，展现制度设计里存在的“逆向调节”状况，诸如缴存机制展现累退性、使用门槛发生阶层分化、收益分配存在失衡情形。研究拟定了按“保基本、限高值、强倾斜”原则来实施的改革路径，经由调整缴存机制、优化使用政策并开展增值收益再分配，带动制度从“效率引领”向“公平与效率兼顾”转型，为构建包容性的住房保障体系供给理论借鉴。

Abstract

The housing provident fund system, a core component of the housing security framework, directly impacts the equitable distribution of social resources and the balance of residents' rights. This paper examines the differentiated effects of the housing provident fund system on different income groups (high, middle, and low-income) in terms of contributions, usage, and returns, from the perspective of income stratification. It highlights the 'reverse adjustment' phenomenon in the system design, such as the regressive nature of the contribution mechanism, the stratification of usage thresholds, and imbalances in income distribution. The study proposes a reform path based on the principles of 'ensuring basic needs, limiting high values, and strengthening incentives.' By adjusting the contribution mechanism, optimizing usage policies, and redistributing value-added benefits, the system aims to transition from an efficiency-driven model to one that balances fairness and efficiency, providing theoretical insights for building an inclusive housing security system.

关键词

住房公积金 / 收入群体 / 公平性 / 缴存机制 / 保障功能

Key words

housing accumulation fund / income group / fairness / deposit mechanism / guarantee function

参考文献

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