本文選題：財政轉(zhuǎn)移支付 + 收入分配��； 參考：《河南大學(xué)》2017年碩士論文

【摘要】：改革開放1978年之后,伴隨著我國經(jīng)濟的加速發(fā)展,居民收入的不公平性也開始加劇。改革開放之前,在亞洲國家范圍之內(nèi)我國是收入最為平等的國家之一,但是改革開放之后,收入不平等急劇擴大,根據(jù)國家統(tǒng)計局公布的數(shù)據(jù)可以發(fā)現(xiàn),我國居民的收入差距的基尼系數(shù)超過0.4的警戒線,對于如何理解城市和農(nóng)村居民的收入分配差距、如何看待當(dāng)前的收入分配情況和理解財政支出對于縮小收入分配的作用,我國理論界,存在著不同的意見,專家學(xué)者的研究結(jié)果直接影響國家在政策方面的制定,進(jìn)而對經(jīng)濟產(chǎn)生影響。通過對比河南省近20年的數(shù)據(jù)也發(fā)現(xiàn)城鄉(xiāng)收入分配差距在縮小,但效果并不太理想,嚴(yán)重的收入差距會阻礙經(jīng)濟的成長和社會和睦,并且對全面建成小康社會產(chǎn)生很大影響,因此,科學(xué)的收入分配結(jié)構(gòu)是確保經(jīng)濟發(fā)達(dá)和社會安定的關(guān)鍵指標(biāo)。通過市場調(diào)節(jié)作用的初次分配,由于其整治體制的不足會致使收入分配的條理紊亂,使收入分配差距擴大。所以需要政府通過運用財政或稅收的方式進(jìn)一步調(diào)制。財政轉(zhuǎn)移支付是財政支出的重要構(gòu)成部分,對不斷擴大差距,尤其是如何運用財政轉(zhuǎn)移支付手段調(diào)節(jié)收入分的城鄉(xiāng)收入分配起到至關(guān)重大的作用,所以,探討怎樣運用財政手段縮小收入差距具有理論意義和現(xiàn)實意義。財政轉(zhuǎn)移支付包括橫向和縱向,橫向指的是同級政府之間的資金轉(zhuǎn)移,主要是富有地區(qū)向貧窮地區(qū)的資金移動,縱向指的是政府上級對下級的財務(wù)轉(zhuǎn)移,是為了提高下級政府的財務(wù)能力,滿足下級當(dāng)局基本的財政收支平衡。本文主要研究的是政府對居民的轉(zhuǎn)移支付,是政府為了解決財政不均衡通過一定的形式和方法向居民移動資金的活動,以彌補公共物品而擔(dān)保的一種無償支付,是政府財務(wù)的單方面的無償移動,體現(xiàn)了非市場化的分配關(guān)系。經(jīng)過閱讀國內(nèi)外有關(guān)財政轉(zhuǎn)移支付對縮小收入分配的文獻(xiàn)并結(jié)合近20年河南省的數(shù)據(jù)研究發(fā)現(xiàn)河南省城市居民的人均可支配收入和農(nóng)村居民的純收入都逐年增加,但是其絕對差額也在不斷增加,由1997年的2359.73增加到2016年的15536.18,表明在城鄉(xiāng)居民收入總體呈不斷上漲之勢時城鄉(xiāng)居民收入依然保持較大差距。隨著城市居民的人均收入和農(nóng)村居民的純收入的增加,轉(zhuǎn)移性收入所占的比重也在增加。文章通過理論分析,表明按勞分配的理論、按勞分配與按生產(chǎn)要素相結(jié)合理論、按勞分配為主體,多種分配方式并存的制度,表明中國化的馬克思主義更適合我國當(dāng)前的國情及經(jīng)濟的發(fā)展。并分別研究財政轉(zhuǎn)移支出的三種主要形式(社會保障支出、財政補貼支出、稅式支出)對收入分配的作用。從實證分析上研究了財政轉(zhuǎn)移支付對收入分配的影響度,結(jié)合城鄉(xiāng)收入分配的現(xiàn)狀,從城鄉(xiāng)居民的收入來源(工資性收入、經(jīng)營性收入、財產(chǎn)性收入、轉(zhuǎn)移性收入)上分析轉(zhuǎn)移性收入所占的比重和對居民收入產(chǎn)生的影響,說明加入財政轉(zhuǎn)移支付可以縮小城市和農(nóng)村居民的收入分配差距。通過對比聯(lián)邦制國家美國,世界上收入分配差距最小的國家瑞典以及與中國經(jīng)濟發(fā)展程度相當(dāng)?shù)挠《鹊霓D(zhuǎn)移支付制度,從中提取要點和精華并結(jié)合我國的現(xiàn)狀,從財政補貼、經(jīng)濟、消費、教育等方面提出相關(guān)的政策建議。
[Abstract]:After the 1978 reform and opening up, with the accelerated development of China's economy, the inequality of residents' income has also begun to intensify. Before the reform and opening up, our country is one of the most equal countries in the Asian countries. But after the reform and opening up, the income inequality has expanded rapidly, and it can be found according to the data published by the National Bureau of statistics. The Gini coefficient of the income gap in our country is more than 0.4 of the cordon line. There are different opinions on how to understand the income distribution gap between urban and rural residents, how to look at the current income distribution and understand the effect of fiscal expenditure on reducing the income distribution. According to the data of Henan Province in the past 20 years, the gap between urban and rural income distribution is narrowing, but the effect is not ideal. The serious income gap will impede economic growth and social harmony, and have a great impact on building a well-off society in an all-round way. The distribution structure is the key indicator to ensure the economic development and social stability. Through the initial distribution of the market regulation, the lack of the regulation system will lead to the disorder of the income distribution and the expansion of the income distribution gap. Therefore, the government needs to be further modulated through the use of finance or tax. The financial transfer payment is the finance. The important part of expenditure is of great importance to the continuous expansion of the gap, especially how to use the means of financial transfer to adjust the income distribution of the income distribution. Therefore, it is of theoretical and practical significance to discuss how to reduce the income gap by means of financial means. It is the transfer of funds between the governments of the same level, mainly the movement of funds from rich regions to the poor areas, the vertical refers to the financial transfer of the lower level by the government, in order to improve the financial ability of the lower government and to meet the basic financial balance of the lower authorities. This paper mainly studies the government's transfer payment to the residents, which is the government's government. In order to solve the financial imbalance to move funds to residents through certain forms and methods to make up for the public goods, a kind of gratuitous payment is a unilateral and unpaid movement of the government's finance, reflecting the non market distribution relationship. According to the data study in Henan province in recent 20 years, it is found that the per capita disposable income of urban residents in Henan province and the pure income of rural residents are increasing year by year, but the absolute difference is increasing, from 2359.73 in 1997 to 15536.18 in 2016, indicating that the income of urban and rural residents in urban and rural areas is rising as a whole, and the income of urban and rural residents is dependent on the rising trend of urban and rural residents' income. However, with the increase in the per capita income of urban residents and the increase in the net income of the rural residents, the proportion of the transfer income is also increasing. The nationalism of Marx's doctrine is more suitable for the current national conditions and economic development of our country. It also studies the effect of three main forms of fiscal transfer expenditure (social security expenditure, financial subsidy expenditure, tax expenditure) on the income distribution. From the income sources of urban and rural residents (wage income, operating income, property income, transfer income), this paper analyzes the proportion of the transfer income and the impact on the income of residents. It shows that the income distribution gap between urban and rural residents can be narrowed by the addition of financial transfer payment. In the world, Sweden, the country with the smallest income distribution gap, and the transfer payment system of India, which is similar to China's economic development, extracts key points and essence and combines the current situation of our country, and puts forward relevant policy suggestions from the aspects of financial subsidies, economy, consumption, education and so on.

【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F124.7;F812.45

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本文編號：1780391