暨南学报(哲学社会科学版)

作者：陈峰

单位：华中师范大学经济与工商管理学院教授,湖北房地产发展研究中心、全国民政政策理论研究基地副主任。

关键词：单位缴交公积金,属性争论,基本住房工资,缴交参数

基金：国家社会科学基金重点项目“我国住房公积金制度困境与制度改革创新研究”(批准号:15AGL018);教育部人文社会科学规划基金项目“住宅类建筑能耗、排放测算与低碳建筑政策设计”(批准号:16YJA790054);华中师范大学中央高校基本科研业务费项目资助“共享发展理念下我国新型城乡社区公职时间创新研究”(批准号:CCNU17Z02001);中国国家留学基金资助。

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。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重点项目“我国住房公积金制度困境与制度改革创新研究”(批准号:15AGL018);教育部人文社会科学规划基金项目“住宅类建筑能耗、排放测算与低碳建筑政策设计”(批准号:16YJA790054);华中师范大学中央高校基本科研业务费项目资助“共享发展理念下我国新型城乡社区公职时间创新研究”(批准号:CCNU17Z02001);中国国家留学基金资助。"],"article":{"keywordList_cn":["单位缴交公积金","基本住房工资","缴交参数","属性争论"],"juan":"41","zhaiyao_cn":"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。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6306","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6306","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019/V41/I9/1","qi":"9","id":6306,"nian":2019,"bianHao":"2019-9-1","zuoZheEn_L":"CHEN Feng","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019","shouCiFaBuRiQi":"2019-11-06","qiShiYe":"1","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2019/V41/I9","lanMu_cn":"经济·管理","pdfSize":"639","zuoZhe_CN":"陈峰","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6306","title_cn":"住房公积金的属性争论与再思考","jieShuYe":"11","keywordList_en":[" attribute disputes"," basic housing wages"," contribution parameters","housing provident fund contributed by enterprises"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6306","zhaiyao_en":"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. 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来源：2019年第9期

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