Based on the importance of citizens’ the right to housing, our country established thehousing accumulation fund system in order to protect the human basic right which isclosely related to human survival. This mutual and policy of housing security systemmade a great contribution to improve the living conditions of workers and to solve thehousing problem in a very long period of time. However, in recent years, China’s housingmarket and the rapid development of the commercialization put forward new demandsand challenges for the present and future development of the housing finance industryand housing security system. The current housing accumulation fund managementregulations revised in2002.The influence of various factors which led to many subjectiveand objective conditions changed, after eleven years, it lags far behind the needs of thetimes. The housing accumulation fund system is the core of the housing system reform,and plays an important role in promoting China’s housing construction, so refining andrevising the legal system of housing accumulation fund should be put on the agenda andgiven high priority.This paper is divided into four parts.From a theoretical point of view, the first part of the article proves the necessity andimportance of the implementation of the housing accumulation fund system in ourcountry. Firstly this paper introduces the meaning and nature of the housingaccumulation fund.Then it discusses the theoretical basis of housing accumulation fundbased on citizen residential rights theory, government regulation theory,mutual aidtheory.And then it introduces the efficacy of housing accumulation fund.The second part is to start from the reference angle, in order to clear developmentguide for our housing accumulation fund system. Firstly the paper introduces the housingaccumulation fund system of Singapore, Germany and Japan’s.Then summing up thecharacteristics and advantages of the foreign system, seeking the key to its success, andto provide a reference for the development of China’s housing accumulation fund system.The third part is start from the analysis of the present situation, in order to seek abreakthrough for the perfection of housing accumulation fund system. By introducing thepresent situation of the housing accumulation fund system, after the model of foreign related system comparison, we clear the shortcomings of the system. This is mainlyembodied in the capture, operation and supervision, and should be to solve.The fourth part puts forward corresponding legal countermeasures on the basis of thesystem defects which are concluded from the third part. This part is the key of this paper.Firstly legislative level of the housing accumulation fund system should be to improve.Then to set up a reasonable capture system from the aspects of the extended coverage,improving the capture rate, and setting a restriction of capture amount.Again is to perfectoperation system from the aspects of broadening the value-added channel, preventingloan risks, improving the rate of operation and coordinating regionaldevelopment.Finally, through the establishment of the supervision system and increasingthe illegal penalty to improve the supervision system. |