【摘要】 收入分配体系庞大而复杂,包括初次分配和再分配两个环节。我国改革开放三十多年,收入分配改革的焦点发生了戏剧性变化:由平均主义到差距悬殊。财政作为整个收入分配的组成部分,是政府参与国民收入分配的一个重要手段,主要是通过财政收入与财政支出两个方面,对收入分配格局发挥重大调节作用。如何通过财政手段缓解差距悬殊问题?文章着重从财政收入和财政支出两个方面,对财政分配的现状进行了分析,针对存在的问题,提出进一步完善我国财政分配制度的具体对策。更多还原

【Abstract】 The income allocation system is huge and complex,which includes initial allocation and reallocation.The focus on income allocation system has changed dramatically since the reform and open policy was adopted 30 years ago.It came from equalitarianism to enormous gap.As one part of total income allocation system,the finance plays the role in adjustment for income allocation structure by means of income and expenditure by our government.How to adjust income allocation effectively by means of finance? The current situation of financial allocation is analyzed from the aspects of financial income and financial expenditure in the paper.Specific countermeasures for improving financial allocation system of China are proposed to aim at the problems.更多还原