［摘 要］ 长期以来住房公积金制度对非公企业的覆盖面一直不高。通过对非公企业和职工参与住房公积金制度的利益分析,发现并非所有的用人单位和职工都从中获利。对非公企业与部分职工而言，参加住房公积金制度产生的效益是弊大于利。

［关键词］ 住房公积金, 非公企业, 扩面

Abstract: For a long time, housing accumulation fund system remains low coverage rate on NonStateOwned enterprises. Based on the benefit analysis, can draw a conclusion that not all the nonstateowned enterprise and their workers could obtain positive benefit from the system. For some of them, the negative effect outweighs the positive effect.

Key words: housing accumulation fund; nonstateowned enterprise; broaden coverage

［参考文献］

［1］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,2008:4.

［2］朱剑红,王国诤.住房住房［M］.沈阳:辽宁人民出版社,1998:2.

［3］周威,叶剑平.住房公积金制度的法律与经济分析［J］.体制改革,2009(1).

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