【作者】 罗涛；

【导师】 郭平；

【作者基本信息】 湖南大学 ， 财政学， 2005， 硕士

【摘要】 居民收入分配始终是一个极端重要的理论问题和实践问题。随着我国经济体制模式的转换和经济发展水平的提高，居民收入差距不断拉大已经成为我国当前广受瞩目的一个经济现象。人们普遍赞同：过度扩大的社会贫富差距对社会稳定与经济发展会产生不利的影响。但是，在如何认识居民收入差距、如何评价当前的收入分配状况以及如何认识财政的收入分配职能、如何运用财税政策调节居民收入差距以改善收入分配状况等一系列问题上，存在着许多不同的、甚至是相互对立的观点。对上述问题的认识直接影响政府经济社会政策的制定，进而会影响到中国社会经济未来的发展方向。 本文以收入分配理论、财政理论、转轨经济理论和统计理论为基础，在前人的研究基础上，结合实证研究与规范研究，从理论和实践两个方面系统地论述了强化财政收入分配职能的重要意义，并力图从财税调控角度探讨改善我国居民收入分配状况的有效途径。 文章首先回顾了居民收入分配理论在我国的发展与演进，指出了政府调控居民收入分配的理论依据和目标，并在科学发展观的指导下，分析了公共财政框架下财政收入分配职能的新内涵，论述了强化财政收入分配职能的基本思路与手段；其次，本文分析了我国居民收入分配的总体格局和收入差距，并从多种角度剖析了收入差距拉大的成因；再次，本文试图将价值判断引入居民收入分配研究，设计出用以评价国内“居民收入分配合理程度”的规范指数，并结合基尼系数等客观指标，展开对居民收入分配现状的综合评价，得出的结论是：居民收入分配现状不尽合理，亟需改善，现阶段的主攻方向要放在强化财税调控功能上；最后，结合政府转型、财政管理体制改革和新一轮税制改革的实际情况，指出了现阶段调控居民收入分配的战略导向和调控模式，并就如何运用财政支出手段和税收手段来调节居民收入差距、改善收入分配状况等问题，提出了相应的调控原则与政策建议。更多还原

【Abstract】 Income distribution is an extremely important theoretical question and practice question all the time. With the conversion of the domestic economic system mode and improvement of the economic development level, resident’s income gap widened and already become a core economic phenomenon at present. People generally agree: The improper social gap between rich and poor will have an unfavorable impact on social stability and economic development. But, scholars disagree with some important questions, such as how to describe the "Income Gap", how to estimate the "Income distribution situation", how to comprehend the "Fiscal Redistribution Function" and how to use fiscal policy to improve "Income distribution situation". The knowledge for above-mentioned problem directly affects the establishment of government economy and social policy, and then can affect Chinese socioeconomy develop direction.The dissertation forms from "Income distribution theory", "Financial theory", "turn rail economic theory", and "statistical theory". On the research foundation of forefathers, combining positive research and normal research, this dissertation discusses the important meaning of reinforcing finanbial income distribution function from theory and practice two aspects. And tries hard to discuss from the angle of the adjusting control of finance and taxation the effective channel that improves the resident income distribution condition of our countryFirstly, this dissertation reviews the development of the theory of resident’s income distribution in our country, pointing out the theoretical foundation, goal and means for the government how to readjust and control resident’s income distribution. Based on it, this dissertation analyses the new development of the"Fiscal Redistribution Function" and proves the urgency and feasibility of that the Fiscal must fulfill and strengthen the Redistribution Function.Secondly, this dissertation describes the overall pattern of resident’s income distribution of our country and income gap, and seeks the origin cause of formation that the income gap widens, then introduces value judgment to resident’s income distribution field and designs the index of standardizing. This dissertation Combines objective indexes, such as Gina coefficient, etc. and launches the comprehensive appraisal on resident’s income distribution current situation, and points out that resident’s income distribution current situation needs improving badly.Finally, combining the background of "The government makes the transition","Financial reform of management system" and "One new round of tax systems reforming", this thesis puts forward the corresponding train of thought and policy recommendations for below questions, such as "how to narrow the income gap" and "how to improve the income distribution situation".更多还原