| In order to make servicemen a respected occupation and improve the housing security level of servicemen,China has established a military housing fund system with housing provident fund and housing subsidy as its main contents since the 1990 s.The housing funds provides a solid material basis for realizing the goal of living for servicemen,realizing the dream of strengthening the army and the dream of strengthening the country.In March 2018,Cross-Military reform came out,and some soldiers will become civil servants,employees of enterprises and public institutions.Because of the great difference between the army and the local government in the management of housing funds,as well as the large amount of housing funds,long management cycle and strong sensitivity,it is urgent for military reform units to do a good job in the connection and future management of housing funds,safeguard the rights and interests of the military and ensure the smooth progress of reform.With the help of literature analysis,induction and comparison,and through a large number of literature references and questionnaires and other data collection methods,this paper first reviews the relevant literature and research results at home and abroad,from the study of cross-military reform in China,the study of foreign military housing security system,the study of the optimization and improvement of our military housing fund management policy and the measures of military housing fund management.Literature review was made in this paper.Secondly,it introduces the concept definition,policy introduction and housing fund management theory of Cross-military reform.Next,this paper makes a comparative study of the similarities and differences between the army and the local governments in the management of housing funds.They have similar backgrounds,long-term constraints,the same collection time and structure,and are used for personal housing consumption and enjoy tax preferences.However,there are also many differences in management subjects,raising methods,using methods,enjoyment standards and accounting methods.Based on the data collected from the author’s actual and questionnaires on the management of military housing funds in the XX security bureau,this paper sums up the following four problems: the low standard of housing funds,which is inconsistent with the actual needs;the imperfect housing archives and the irregular account management;the vacant transfer of housing subsidies,the low utilization rate of housing funds;the insufficient division of labor and cooperation,and the low satisfaction of officers and soldiers.The causes of the problem can be summarized into four aspects: external environmental factors,specific period effects,policy mechanism constraints,inadequate initiative and so on,and an in-depth analysis is made.Finally,it puts forward countermeasures and suggestions to strengthen the cohesion and management of military housing funds during the Cross-military reform.Firstly,we should pay more attention to the national level and increase the financial support of housing funds;secondly,we should improve the construction of military housing funds laws and regulations and improve the relevant management mechanism;and thirdly,we should strictly implement policies and regulations to improve the level of housing funds management.The last part is not only the focus of this paper,but also the foothold of this study. |
