【作者】 施真强；

【导师】 曹阳；

【作者基本信息】 华中师范大学 ， 政治经济学， 2003， 硕士

【摘要】 改革开放以来，在我国经济快速发展的同时，由于各种因素的影响使得居民收入分配差距迅速扩大并呈上升趋势，由此引发的经济政治社会后果引起人们的广泛关注和普遍担忧。 本文认为，造成居民个人收入差距的因素可以归纳为三种：一是制度因素。即一个国家在一定时期内因其社会经济制度安排的选择与变革所生成的、导致收入分配差距形成或扩大和各种因素；二是非制度因素。即与国家、政府及有关的制度安排无关而与人类社会和经济自然演变相随的、导致收入分配差距必然存在的因素；三是非法经济。即经济主体采取的与现行的法律、法规相违背的方式，以牟取暴利和非法侵占公私财物为目的，或非法消费而进行的经济活动。 我国居民个人收入差距虽然目前还没有达到某些西方发达国家的水平，但是由于我国出现的这种差距是在生产资料公有制的基础上，经过几十年的时间形成的，再加上我国居民在过去计划经济体制下形成的平均主义观念，使得他们对收入差距过大的容忍能力较小。因此，如果我们不采取强有力的措施来调控和缩小这种收入差距，将引发许多政治、经济和社会后果。 为了遏制收入差距继续扩大特别是消除人们心理上对收入分配不公的不满情绪，我们必须加大扶贫力度，这是缩小贫富差距、保持社会稳定的最主要措施；其次是调节过高收入，即使对于来源正当的收入也要加强个人所得税的征管，这不仅能够增加财政收入，更是缩小收入差距的重要手段；最后是要坚决取缔和打击违法、非法收入，这是缩小收入差距的重中之重，更是消除人们不满情绪的有效手段。更多还原

【Abstract】 Since the reform and opening up to the outside world, the economy of our country has grown up rapidly .the individual income difference has widened and increased because of the influence of many factors and the outcome of political economic that it brings has brought widespread concern.In my opinion, there are three kinds of factors that brings the individual income difference: first, the system factor.; Second ,the non-system factor; and the third ,the illegal economy.Although the individual income difference in china has not accessed to the level in the western country, we must know that the difference is based on the state-owned and formed in the less than several years, in the other hand ,the long-term average income allot has made us the tolerate ability smaller. So if we do not take powerful measures to control income difference .many political and economy outcome will be brought up .In order to control the widened difference ,especially the indistisfacory mind of the Chinese people about the non-average allot. We must enforce the assist to the poor people that is the main measure ;second ,we must adjust the higher income .and the last measure is the strike on the illegal income that is the most important measure .更多还原