中国城镇保障性住房建设政府投入价值测算——以2009-2015年安居工程为例  

Measuring the Market Value of Government Invest in the Construction of Urban Affordable Housing in China——Taking Housing Project from 2009 to 2015 as an Example

作　　者：宫兵[1,2] 姚玲珍 

机构地区：[1]上海财经大学公共经济与管理学院 [2]淮北师范大学管理学院 [3]上海财经大学

出　　处：《财政研究》2018年第1期78-91,共14页Public Finance Research

基　　金：教育部哲学社会科学研究重大课题攻关项目"我国城镇住房保障体系及运行机制研究"(13JZD009);安徽省教育厅人文社会科学一般研究项目"安徽省保障性住房资金筹集模式研究"(2014SK45);上海财经大学研究生创新基金项目"我国保障性住房资金筹集模式研究"(CXJJ-2014-418)资助

摘　　要：本文较为详细、准确地测算了2009-2015年间,政府在城镇保障性住房建设中投入的资金、土地和税收支出等要素的市场价值。根据测算,七年中总共开工建设保障性住房5080.62万套,建成3633.99万套;政府投入的财政资金约为22008.60亿元,从显性支出角度看,财政资金与全部资金相比较,比值约为28.69%,这一比值较低;但从隐性支出角度看,政府投入的土地价值高达80200.83亿元,税收支出价值约为11644.83亿元,政府全部投入市场价值高达113854.26亿元。可以发现,中国住房保障的成功很大程度上由中国特色的经济与政治体制所决定。本研究首次估计了中国保障性住房建设中政府投入要素的市场价值,对于评估中国保障性住房政策的效果具有重要意义。This article measures the market value of government＇s funds, land, and tax expenditure invested in the construction of urban affordable housing projects from 2009 to 2015. Our empirical results show that within seven years, 50.8062 million units of affordable housing were constructed, and 36.3399 million units were completed. Government financial funds consisted about 2200.86 billion yuan, and the ratio of financial funds is about 28.69% in terms of explicit costs. But in terms of implicit costs, the land＇s market value was up to 8020.083 billion yuan,and tax expenditure was about 1164.483 billion yuan, so that the market value of all input was up to 11385.426 billion yuan. This study concludes that the success of China＇s housing security is largely determined by the economic and political system with Chinese characteristics. It is among the first to estimate the market value of government investment elements in the construction of China＇s affordable housing, which is of great significance to assess the effectiveness of China＇s affordable housing policy.

关 键 词：保障性住房 市场价值 土地划拨 税收支出 

分 类 号：F293.31[经济管理—国民经济]