CAJ | 학술논문

公积金制度在不同时期发挥特定的功能。结合中国经济社会发展的状况与各国住房政策性金融的经验，住房公积金制度的定位必须聚焦在两个方面：一是始终要把解决中低收入群体住房问题作为公积金制度改革的出发点；二是通过增强公积金的金融功能来不断提高制度运行效率。考察中国公积金制度改革的增强金融功能的强制储蓄模式、基金运作模式、政策性住房银行模式，应该以建立政策性住房银行为方向。为此需要在公积金管理体制、资金归集、资金使用、资金管理及收益分配、监管机制等方面进行系统改革。
공적금제도재불동시기발휘특정적공능。결합중국경제사회발전적상황여각국주방정책성금융적경험，주방공적금제도적정위필수취초재량개방면：일시시종요파해결중저수입군체주방문제작위공적금제도개혁적출발점；이시통과증강공적금적금융공능래불단제고제도운행효솔。고찰중국공적금제도개혁적증강금융공능적강제저축모식、기금운작모식、정책성주방은행모식，응해이건립정책성주방은행위방향。위차수요재공적금관리체제、자금귀집、자금사용、자금관리급수익분배、감관궤제등방면진행계통개혁。
Provident fund system plays specific roles at different times.Combined with the situa-tion of economic and social development in our country and the experience of housing policy finance in various countries,the housing accumulation fund system must focus on two aspects:First,solving the housing problem of middle and low-income groups must always be the starting point of the provident fund system reform.Second,enhancing the financial function of the fund to improve the operating ef-ficiency of the system.Through the comparing and analyzing the compulsory saving mode,the fund operation mode and the policy housing banking model of enhancing financial function for China's provi-dent fund system reform,This paper emphasizes that we should take the establishment of policy hous-ing bank as the direction,Therefore,it is necessary to carry out system reform in the provident fund management system,fund collection,fund use,fund management and income distribution,regulatory mechanisms.