住房公积金的属性争论与再思考

Debate on and Rethinking of the Property of Housing Provident Fund

在讨论和界定住房公积金属性争论的基础上,本文认为若将住房公积金定位于通常意义上的住房工资,实质上是否定了市场经济体制下强制企业缴交住房公积金的合理性;若将其定位于单位集体福利,本质上则是认为住房公积金的强制性特征缺乏法理基础,是对制度发展历程的完全自我否定;若将其定位于社会福利属性,则可能扭曲了住房制度改革的主要目的,不满足社会保障通常意义上的法理基础,也不利于住房公积金制度的存续。为此,本文详细论证了在市场经济环境下住房公积金强制缴交的合理性问题,分析了住房公积金缴交额度的内在要求,认为应将住房公积金定位于基本住房工资;并在此定位的基础上,探讨公积金缴交参数的若干设计方案。

On the basis of defining the attribution of housing provident fund(HPF),this paper argues that if HPF is positioned in the normal sense of housing wage,it essentially denies the rationality of forcing enterprises to contribute HPF under the market economic system;if it is positioned in the enterprises’ welfare,it essentially considers that the mandatory characteristics of HPF lack the legal basis,and is a complete self-denial of the development process of the system. If it is positioned as a social welfare attribute,it may distort the main purpose of housing system reform,not satisfy the legal basis of social security in the common sense,and is not conducive to the survival of the housing provident fund system.Therefore,this paper demonstrates in detail the rationality of compulsory contribution of HPF under the market economy environment,analyses the inherent requirements of the contribution amount of HPF,and considers that HPF should be positioned in the basic housing wage;and on the basis of this positioning,it further discusses several design schemes of contribution parameters such as the contribution base and the contribution rate of HPF.