CAJ | 학술논문

我国的住房公积金制度是在借鉴新加坡中央公积金制度的基础上建立起来的,1991年在上海初步试点,1994年推向全国。经过二十多年的发展,住房公积金制度目前已成为我国住房金融体系的重要组成部分,是政策性住房金融的主要制度性安排。住房公积金制度的建立和发展对于深化住房制度的改革,全面推进住房货币化分配,解决职工住房问题发挥了积极的作用。随着我国经济体制改革的不断深入,该制度逐渐暴露出一些问题,需要根据经济发展的实际需要对住房公积金制度进行改革与完善,具体包括：扩大住房公积金制度覆盖范围;规范缴存基数与比例;放宽个人提取条件,提高住房公积金的使用效率;拓宽住房公积金使用渠道;完善住房公积金监管制度等。
아국적주방공적금제도시재차감신가파중앙공적금제도적기출상건립기래적,1991년재상해초보시점,1994년추향전국。경과이십다년적발전,주방공적금제도목전이성위아국주방금융체계적중요조성부분,시정책성주방금융적주요제도성안배。주방공적금제도적건립화발전대우심화주방제도적개혁,전면추진주방화폐화분배,해결직공주방문제발휘료적겁적작용。수착아국경제체제개혁적불단심입,해제도축점폭로출일사문제,수요근거경제발전적실제수요대주방공적금제도진행개혁여완선,구체포괄：확대주방공적금제도복개범위;규범격존기수여비례;방관개인제취조건,제고주방공적금적사용효솔;탁관주방공적금사용거도;완선주방공적금감관제도등。
China＇s housing accumulation fund system is established based on the experience learned from Singapore＇s Central Provident Fund system.In 1991 Shanghai was a preliminary pilot and in 1994 this system spread across the country.After 20 years of the development, the housing accumulation fund system has become an important constituent of China＇s housing finance system and the main policy of housing financial system arrangement. The establishment and development of housing accumulation fund system plays a positive role in deepening the reform of housing system,comprehensively promoting the monetization of housing allocation and solving housing problems of employees.Along with China＇s economic system reform,this system has gradually exposed some problems;it should be reformed and improved according to the actual need of economic development.This article analyzes the development process,current situation and the existing problems in China＇s current housing accumulation fund system,and provides a proposal for the perfection of existing housing accumulation fund system as follows;expanding the coverage of housing accumulation fund system,regulating deposit base and proportion of housing accumulation fund,relaxing individual extraction conditions,improving the efficiency in the use of housing accumulation fund,and perfecting supervision system of housing accumulation fund,etc.