中國大陸自 1970 年代末期進行一連串改革開放，其中房地產制度的改革無疑是影響民眾基本生活極為深重、且對於大陸整體經濟起了十分重大引領作用的改革之一。對人民而言，住房問題是關係其基本生活的重大事項，在總體經濟方面， 房地產業則係在經濟成長過程中扮演了火車頭的角色，房地產的榮景將同時帶動 百業發展，吸引海外投資進駐，身為目前亞洲最受矚目的經濟體，大陸的房地產 制度演變及未來發展，恰可引為大陸如何在社會主義公有制之思想基礎上，因應 市場之需求，進而操作商品經濟一環的房地產市場，作為大陸實施社會主義商品 經濟、發展具中國特色之社會主義是否獲得成功的例證。 中國大陸迄今經歷幾波房地產熱潮起落，房地產業快速發展所伴隨而來的種種問題，亦為大陸經濟高度發展下必須面對的結果。為了因應房地產業的發展所需，大陸政府亦陸續推出相應的調控措施及產權、稅收等法制變革。由於居住問題係影響人民基本生活極鉅也是極切身的問題，故本研究期望從大陸的產權制度、住房政策變革為出發點，透過相關政策法令之形成背景與實施成效之探討，進而對於大陸房地產相關制度及發展趨勢獲致一定程度之瞭解。 Since the end of the 1970s, China has implemented a series of reforms. One of these, the real estate system reform, undoubtedly effected the public’s basic living significantly, and also had a strong guiding role in China’s overall economy. To the public, housing problem is a major item related to their basic living. In the overall economy, real estate plays the role of the locomotive in the economic growth process. A prosperous real estate sector can drive a multitude of industries and attract foreign investment. Currently, real estate is Asia’s most noted economic body. China’s real estate system evolution and future development can serve as an example of whether China can respond to market demand and operate a commodity-based economy (real estate) on a socialist public ownership foundation. The real estate market can show whether China’s implementation of a socialist commodity economy and socialism with Chinese characteristics is successful. China to date has experienced several ups and downs in real estate. The rapid development of the real estate industry has also caused various problems, which must be faced in China’s high degree of economic development. To respond to real estate industry needs, the Chinese government has introduced corresponding adjustment and control measures and property rights and tax legal reforms. Because housing problems directly affects people’s basic living, and is a pressing problem, this study hopes to understand China’s real estate related system development trend from a China property rights system and housing policy reform perspective, using relevant policies and regulations as the background and implementation results.