[摘　要]　我国住房公积金制度历经二十年发展，与经济社会现实的矛盾日益突出，存在受益群体不公平、收益分配不公平与管理体制不公平的问题。针对住房公积金的公平缺失，提出改革公积金存贷款制度、重新设计公积金增值收益分配顺序与改革管委会代表制度的思路。

[关键词]　住房公积金,制度公平,改革

Abstract: Our housing accumulation fund system now has made growing conflicts with the economic and social development. From the equity point of view, there exist such phenomenon as beneficiary group injustice, unfair profit allocation, and inequitable management system. Corresponding reform should be taken to improve the system fairness, such as changing the deposit and loan system of accumulation fund, redesigning the distribution sequence of its value added proceeds, and reforming the administrative committee representative system.

Key words: housing accumulation fund; system fairness; reform

[参考文献]

[1]王凌云.试论住房公积金制度的公平问题[J].中国房地产金融，2007（6）.

[2]丛诚.中国住房和公积金制度发展大纲[M].上海:上海辞书出版社，2008:141.

[3]孙程程.住房公积金增值收益用于廉租房建设的思考[J].中国房地产，2009（5）.

建筑经济，2011（8）：73-75