社会保障房近年来供给幅度很大,但同时也出现了政府、开发商和购房者或租房者均不满意的供给困境之中。文章从财政的视角,分别论述了社会保障供给的困境除了本身的准公共商品的属性之外,还有本身的财税体制,财税政策以及与之相应的经济发展中的收入差距过大导致的需求量过大,供需不平衡的原因,并在此基础上提出了相应的诸如改革财税政策,加大中央政府转移支付等相应措施。 Social security housing in recent years, a large supply, but also appeared in the government, developers and buyers or renters are not satisfied with the supply difficulties. From the perspective of finance, the article discusses the plight of the social security supply in addition to its own properties of quasi-public goods, as well as its own fiscal and taxation system, fiscal and taxation policies and the corresponding demand for income growth in economic development The reasons for the imbalance between supply and demand, and on this basis, put forward corresponding measures such as reforming the fiscal and taxation policies and increasing the central government’s transfer payment.