经过近十年的住房制度改革试点,我国房改已进入了全面推开阶段。随着全国第三次房改会的召开,这一关系国民收入分配格局调整、涉及千家万户切身利益的问题,将更加成为全社会普遍关注的热点。由此伴生的住房资金管理问题,愈来愈成为各级财政的中心议题。本文仅从财政管理角度,谈谈新形势下的住房资金管理问题。长期以来,我国实行的是由国家直接投资建设住房,无偿分配给职工的福利型住房制度。这种制度在我国建国初期曾起过积极作用。随着形势的发展,现已日益暴露出它的弊端。一方面,国家每年以数百亿资金投 After nearly a decade of reform of the housing system pilot program, China’s housing reform has entered a fully open stage. With the convening of the National Housing Reform Association, the adjustment of the national income distribution pattern and the vital interests of millions of households will become the focus of the general public’s attention. The accompanying housing fund management issues have increasingly become the central issue of finance at all levels. This article only from the financial management point of view, talk about housing fund management under the new situation. For a long time, what is practiced in our country is a welfare-type housing system that is directly invested by the state in housing construction and distributed to workers without compensation. This system played an active role in the early days of our country. As the situation develops, it has increasingly exposed its drawbacks. On the one hand, the country invests tens of billions of dollars every year