【作者】 王妍；

【导师】 王雅莉；

【作者基本信息】 东北财经大学 ， 国民经济学， 2015， 硕士

【摘要】 收入分配关系到全社会经济的发展,一直以来是全社会高度关注的问题之一。改革开放以来,我国经济获得了快速的发展,GDP排名由改革开放初期的15名上升至当前的世界第二,尽管如此,人均收入世界排名相对落后,从建国初期的78名落至2013年的109名。我国基尼系数已经于2000年突破0.4的国际警戒线,2013的基尼系数更是达到了0.473,自1992以来上升了1.04个百分点,当前收入分配的失衡已成为我国亟待解决的问题。合理的国民收入分配格局及完善的收入分配体系在促进国民经济健康发展中起到了重要作用。结合统计年鉴中资金流量表中的数据,运用比较分析,得出我国国民收入初次分配和再分配中各个环节收入的GDP占比,从而得出我国初次分配中劳动者报酬占比逐年下降,然而政府部门的所得税收入和财产性收入占比,以及企业部门的经营性留存占比却逐年上升。自1992至2011年以来,我国税收收入占GDP的比重上升了9.71个百分点,而居民可支配收入占比却下降了8.27个百分点,这说明我国居民部门在国民收入分配中的地位不断下降。虽然居民部门在再分配中地位有所上升,情况有所改善,但由于我国现阶段社会保障体系不够完善,居民部门向政府部门支付的社会保险收入占比的上升幅度,大于政府向居民支付的社保福利以及社会补助占比的上升幅度。并通过经济效应分析,得出居民部门可支配总收入每提高1个百分点,GDP就提高0.832264个百分点,政府部门可支配总收入每提高1个百分点,GDP就提高0.197792个百分点,而企业部门每提高1个百分点,GDP却相应的下降0.007716个百分点,经济增长影响力最大的是居民部门的可支配总收入的增长,其次是政府部门,再次是企业部门可支配总收入的增长。再次通过分析美国和日本两国的初次分配和再分配比重,得出我国居民部门的收入比重明显低于美国和日本,而政府部门和企业部门的分配比重又高于美国和日本,可见我国收入分配格局更加倾向于政府和企业,居民的可支配收入明显不如美国和日本,居民消费能力明显不足,人民的生活水平提高有限,从而不能更好的促进我国经济的增长和发展。自1992以来我国国民收入分配格局向着政府部门和企业部门倾斜,政府和企业部门不论是初次分配还是再分配的GDP占比都有所上升,居民部门有所下降,这不利于我国新时期经济结构的转型,居民劳动报酬收入占比大幅下降,居民购买力不足,消费需求不足,内需将无法成为拉动我国经济增长的引擎。因此,我国应进行税制改革以减轻居民的税负,同时还应完善我国社会保障体系以优化收入分配结构,进行生产要素改革以扩大消费在国民收入中的比重,提高劳动者整体的消费水平,从而推动我国国民经济的良好发展。更多还原

【Abstract】 Income distribution is related to the social and economic development, that has been one of the concerns of the whole society. Since reform and opening-up, the economy obtained the fast development of our country, the GDP ranking from15at the early stage of the reform and opening up to the current second in the world, however, per capita income ranked relatively backward, from the founding of the early fall of78to109in2013. China’s gini coefficient has break through the international warning line of0.4in2000, and2013’s gini coefficient was0.473, up by1.04%since1992, the current imbalance of income distribution has become our country to be the problem. A reasonable pattern of national income distribution and perfect the income distribution system in promoting the healthy development of national economy played an important role.Combined with the data in the cash flow statement in the statistical yearbook, using comparative analysis, it is concluded that Each link of our income distribution and redistribution of national income in the proportion of GDP, calculated the Chinese laborers remuneration in primary distribution proportion dropped year by year, but the government department of tax income and property income ratio, as well as the corporate sector’s operating retained proportion has increased year by year. Since1992to2011, our country tax revenue as a share of GDP rose by9.71%, and residents’ disposable income proportion fell by8.27%, this shows that our country residents department falling in the position in national income distribution. Although resident department status in the redistribution has increased, conditions have improved, but due to the imperfection of the social security system at the present stage in China, households pay to the government social security income accounted for a rise, more than the government to the residents to pay social security benefits and social benefits accounted for a rise. And through the analysis of economic effects, Residents Department of disposable income for each additional one percentage point, GDP will increase0.832264percentage points, the government sector disposable income every one percentage point increase, GDP increased0.197792percentage points, and the corporate sector every one percentage point increase, but GDP decrease by0.007716percentage points. That economic growth are the greatest influence residents Department of disposable income growth, followed by the government departments, again is the corporate sector growth in disposable income. Through the analysis of the United States and Japan both primary distribution and redistribution, it is concluded that department of our country residents income proportion significantly lower than the United States and Japan, and the government department and enterprise department allocation proportion is higher than that of the United States and Japan, so our income distribution pattern is more inclined to the government and enterprises, residents’ disposable income is obvious not equal to the United States and Japan, household consumption is obviously insufficient. People’s living standards improve limited, which can’t better promote our country’s economic growth and development.Since1992, the national income distribution patterns toward government and corporate sectors, government and corporate sectors both primary distribution and redistribution of GDP has risen too, residents department declined, this is not conducive to the transformation of economic structure in the new period, the residents of labor remuneration income accounted have fallen sharply, residents’ purchase power is not enough, the insufficient consumer demand, domestic demand will not be able to be pulled the engine of economic growth in China. Therefore, our country tax system reform should be conducted to reduce the tax burden on residents, also should perfect our social security system in order to optimize the structure of income distribution, reform the factors of production in order to enlarge the proportion of consumption in national income, improve the overall level of consumption, workers and promote the sound development of national economy in China.更多还原