住房公积金政策对收入分配影响研究——基于缴纳—提取路径的分析  

Influence of Housing Accumulation Fund Policy on Income Distribution Based on Payment-Extraction Path

作　　者：金双华[1] JIN ShuangHua(School of Finance.and Taxation,Dongbei University of Finance and Economics,Dalian 116025)

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《财贸研究》2018年第12期70-79,共10页Finance and Trade Research

基　　金：国家社科基金重点项目"财政性社会保障收支政策对收入分配调节路径的国际经验研究"(17AJY025);国家社科基金重大项目"中国的政府间事权与支出责任划分研究"(16ZDA066);国家社科基金青年项目"辖区公共利益归宿与基层社会治理中的政府预算制度创新研究"(14CZZ021)

摘　　要：构建基于缴纳—提取路径的政府住房公积金政策分析模式,测算城镇不同收入阶层缴纳住房公积金的收入分布及基尼系数的变化情况,在此基础上测算不同收入阶层提取住房公积金收入后收入分布的变化及基尼系数的变化情况。结果表明,基于缴纳—提取路径的住房公积金政策模式对缩小收入差距起到了一定的积极作用,但居民缴纳和提取住房公积金对收入分配公平性的作用方向不一致。据此,调整与完善住房公积金政策模式,政府以政策金融角度有针对性地加大低收入群体提取或贷款力度,有助于调整收入分配差距。This paper constructs a policy analysis model of government housing accumulation fund based on payment-extraction path,to calculate income distribution and Gini coefficient of housing accumulation fund paid by different income classes in cities and tow ns. Analysis results show that the housing accumulation fund policy model has played a positive role in narrow ing the income gap,but residents pay and the role of extraction of housing provident fund is not consistent. Therefore,adjusting and improving the policy model of housing provident fund,government,from perspective of financial policy,makes targeted efforts to increase w ithdraw al or lending of low income groups to help adjust the income distribution gap.

关 键 词：住房公积金 收入阶层 基尼系数 洛伦茨曲线 平衡预算归宿 

分 类 号：F812.7[经济管理—财政学]