CAJ | 학술논문

住房保障是政府的重要责任，受到政治、经济和社会多种因素影响，以财政分权因素为例，分析发现：我国分税制改革尚未形成激励地方政府自觉增加住房保障财政供给的机制，现行财政分权模式不利于增强地方政府住房保障供给能力。今后需要结合分税制改革，明确中央和地方各级政府的住房保障责任，并将其作为财政投入的依据，结合我国住房保障供给与城镇化进程、城镇贫困和低收入人群的住房保障需求，合理规划和制定住房保障政策，增加财政投入，提高供给水平。
주방보장시정부적중요책임，수도정치、경제화사회다충인소영향，이재정분권인소위례，분석발현：아국분세제개혁상미형성격려지방정부자각증가주방보장재정공급적궤제，현행재정분권모식불리우증강지방정부주방보장공급능력。금후수요결합분세제개혁，명학중앙화지방각급정부적주방보장책임，병장기작위재정투입적의거，결합아국주방보장공급여성진화진정、성진빈곤화저수입인군적주방보장수구，합리규화화제정주방보장정책，증가재정투입，제고공급수평。
Housing security become the government's important responsibility, it is affected by the political, economic and social factors, With the fiscal decentralization factors as an example, the result shows that the reform of our system of tax distribution did not form mechanism of encouraging local government to increase fiscal housing supply consciously, current fis-cal decentralization mode is not conducive to strengthening local government housing supply capacity. In the Future, it needs clear the housing security responsibility in the division of levels of governments, and as a fiscal investment basis through the reform of system of tax distribution, and it will be combined with the housing security of supply and the process of urbaniza-tion, and housing demands of urban poverty and low income crowd in China, it needs to be planned reasonably the policies of housing security, and to be increased fiscal investing for improving the supply level.