摘要
长期以来规模庞大的灵活就业群体被分离在公积金体系之外,未能享受公积金制度发展带来的红利。目前,学术界对灵活就业人员公积金制度研究尚未给予足够关注。本研究对灵活就业人员公积金制度运行的现实困境进行剖析,重新诠释灵活就业人员公积金制度属性。基于异质性视角,提出适合灵活就业人员的公积金政策设计思路和选择,在管理运层面继续遵循属地管理模式,在资金运作层面设立省级层面资金调剂平台实现资金有效流通;基于灵活就业群体异质性,设计差异化的存贷政策,从制度层面解决灵活就业人员公积金制度权责匹配问题;通过差异化投融资政策解决流动性紧缺,保障流动性安全,提升增值收益;针对风险防范,在不同风险管理阶段突出不同重点方向和风险链条关键节点,设计差异化的风险防范政策。
For a long time,large-scale flexible workers have been excluded from the Housing Provident Fund(HPF)and have not been able to enjoy the benefits brought about by the development of the HPF policies.Currently,the academic community has not paid sufficient attention to the research on the HPF for flexible workers.This study analyzes the realistic dilemmas in the operation of the HPF for flexible workers and reinterprets the attributes of the HPF.Based on the perspective of heterogeneity,This study proposes ideas and choices for the HPF policies suitable for flexible workers,continuing to follow the territorial management mode in management and operation,and establishing a provincial-level fund adjustment platform to achieve effective fund circulation in fund operation;based on the heterogeneity of flexible workers,designing differentiated deposit and loan policies to solve the problem of matching the rights and responsibilities of the HPF for flexible workers from the institutional level;solve the liquidity shortage through differentiated investment and financing policies,ensure liquidity security,and increase value-added income;in response to risk prevention,highlight different key directions and critical nodes in the risk chain at different stages of risk management,and design differentiated risk prevention policies.
作者
潘松剑
田冠军
蒙艳华
Songjian PAN;Guanjun Tian;Yanhua Meng(School of Accounting and Auditing,Guangxi University of Finance and Economics,Nanning 530003;School of Accounting,Chongqing Technology and Business University,Chongqing 400067)
出处
《中国人力资源开发》
北大核心
2025年第5期100-117,共18页
Human Resources Development of China
基金
国家社会科学基金项目(19BGL019)
广西哲学社会科学规划研究课题(22BGL006)
广西一流学科统计学建设项目。
关键词
灵活就业人员
住房公积金制度
现实困境
属性定位
异质性政策
Flexible Workers
Housing Provident Fund
Realistic Dilemma
Attribute Positioning
Heterogeneity Policy Design
