保障性安居工程建设资金筹集使用风险防范研究  

Research on Risk Prevention in the Fund Raising and Utilization for the Construction of Affordable Housing Projects

作　　者：崔竹 Cui Zhu

机构地区：[1]审计署审计科研所

出　　处：《财政科学》2025年第1期153-160,共8页Fiscal Science

摘　　要：保障性安居工程事关发展和民生,国家为此出台了多项财政金融支持政策。新一轮保障性安居工程与以往相比更强调以市场为主导,引入多元化融资主体。在经济下行压力下,当前保障性安居工程项目建设存在资金平衡压力,利用社会资本融资存在违规新增地方政府隐性债务风险,同时,资金分配和使用过程中也存在资金交叉重复、使用效率低等风险隐患。为此,建议通过健全资金筹集审核机制、完善资金分配协调机制和加强资金使用监管机制等措施防范相关风险。The construction of affordable housing projects is closely related to development and people's livelihood.The state has introduced a number of fiscal and financial support policies for this purpose.Compared with previous rounds,the new round of affordable housing projects emphasizes marketization as the main driver and the introduction of diversified financing entities.Under the pressure of economic downturn,the current construction of affordable housing projects faces significant financial balance pressure.Utilizing social capital for financing poses the risk of illegally increasing local government implicit debt.Meanwhile,there are also risks and hidden dangers such as overlapping and repetitive allocation and low efficiency in the process of fund distribution and utilization.Therefore,it is suggested to prevent related risks through measures such as improving the fund raising and review mechanism,perfecting the fund distribution coordination mechanism,and strengthening the supervision mechanism for fund utilization.

关 键 词：保障性安居工程 建设资金 筹集使用 风险防范 

分 类 号：F832.1[经济管理—金融学]