实现住房社会化、商品化,是住房制度改革的重要目标和必然要求。在住房商品化进程中,由于新旧体制的磨擦与碰撞,住房成本价格多轨制的形成与存在似乎在所难免。从海南的现实情况看,进一步深化住房制度改革,需按价值规律理顺住房的成本价格关系,努力实现建房资金的良性循环,形成住房运行的市场机制,从而促进房改总体目标的最终实现。(一)建立以中低收入家庭为对象、具有社会保障性质的经济适用住房供应体系和以高收入家庭为对象的商品房供应体系,是城镇住房制度改革的基本内容之一。反映两个住房供应体系供求关系的价格形式为成本 Housing socialization and commercialization are the important goals and inevitable requirements of the housing system reform. In the process of housing commercialization, due to the friction and collision between old and new systems, the formation and existence of multi-track system of housing cost seems inevitable. From the reality of Hainan, further deepening the reform of the housing system needs to straighten out the cost-price relationship of housing according to the law of value, striving to achieve a virtuous circle of housing fund and forming a market mechanism for housing operation so as to promote the ultimate realization of the overall objective of housing reform. (1) The establishment of an affordable housing supply system for low and middle-income families, social security and commercial housing supply system targeting at high-income families are one of the basic elements of the reform of urban housing system. The price form reflecting the supply and demand of the two housing supply systems is the cost