本文關(guān)鍵詞： 公共財(cái)政 收入分配 經(jīng)濟(jì)公平 社會公平　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來,居民收入普遍大幅上漲,人們生活水平有了質(zhì)的飛躍,享受到了改革開放所帶來的利益。與此同時(shí),居民收入差距不斷拉大,雖然體制轉(zhuǎn)軌期收入差距的產(chǎn)生無法避免,但過大差距所產(chǎn)生的抑制人們生產(chǎn)積極性、影響經(jīng)濟(jì)社會穩(wěn)定發(fā)展等負(fù)面效應(yīng)需引起高度關(guān)注。收入分配既是經(jīng)濟(jì)問題,也是一個(gè)政治問題。對該問題進(jìn)行系統(tǒng)分析,是經(jīng)濟(jì)學(xué)研究不能回避的重大課題。收入分配是一個(gè)長期性的社會問題,涵蓋政府與市場關(guān)系、公平與效率的交織、社會福利水平等等問題,從各方面分析造成收入分配不公的成因,探索在中長期收入公平分配的實(shí)施路徑,對于促進(jìn)我國經(jīng)濟(jì)發(fā)展與社會穩(wěn)定具有重要的理論價(jià)值與現(xiàn)實(shí)意義。 論文首先從新形勢下公共財(cái)政具有的特質(zhì)出發(fā),闡述了公共財(cái)政收入公平分配職能及其實(shí)現(xiàn)機(jī)理以及公共財(cái)政在三次分配中應(yīng)有的作用�；嵯禂�(shù)、庫茲涅茲指數(shù)、恩格爾系數(shù)等是衡量收入分配差距的主要指標(biāo)。稅收調(diào)節(jié)機(jī)制和轉(zhuǎn)移支付制度是公共財(cái)政實(shí)現(xiàn)收入公平分配的重要政策工具。 通過對比歷年基尼系數(shù)、行業(yè)間收入差距、歷年城鄉(xiāng)居民收入差比、區(qū)域差距、城鄉(xiāng)居民內(nèi)部收入差距等數(shù)據(jù),描述了我國收入差距不斷擴(kuò)大的現(xiàn)狀,分析了造成收入差距懸殊的必然性與誘導(dǎo)性因素。其中必然性因素是資源稟賦及歷史遺留的區(qū)域、城鄉(xiāng)政策傾斜和市場經(jīng)濟(jì)發(fā)展的必然結(jié)果；誘導(dǎo)性因素包括生產(chǎn)要素占有及獲取機(jī)會不公導(dǎo)致的“馬太效應(yīng)”、稅收和社會保障制度的不完備、政府缺位導(dǎo)致的壟斷以及制度缺陷造成的尋租和非法收入等。 鑒于再分配階段中稅收與社會保障支出是調(diào)節(jié)收入分配差距的主要力量,因此在實(shí)證分析階段分別建立了稅收與收入分配差距相關(guān)性的回歸模型與社會保障支出與收入分配差距的VAR模型,通過對比模型結(jié)論與理論之間的差距,結(jié)合當(dāng)前實(shí)際,探索收入公平分配的合理實(shí)施路徑。 稅收與收入分配差距相關(guān)性的回歸分析表明增值稅、營業(yè)稅是引起基尼系數(shù)變動(dòng)的原因,消費(fèi)稅與基尼系數(shù)的相關(guān)性不大,個(gè)人所得稅與財(cái)產(chǎn)稅與基尼系數(shù)的相關(guān)性不顯著,究其原因在于我國當(dāng)前的稅制結(jié)構(gòu)不合理,未能有效發(fā)揮調(diào)節(jié)收入差距的作用。 社會保障支出與收入分配差距相關(guān)性的VAR模型的脈沖響應(yīng)分析顯示,我國社會保障支出數(shù)額處于較低水平時(shí),全國基尼系數(shù)會隨社會保障支出水平的增加而加大,后隨著社會保障支出數(shù)額的逐步增大,收入分配差距擴(kuò)大趨勢將逐步放緩,當(dāng)支出數(shù)額增大到一定量后,收入分配差距將趨于減小。 針對我國收入分配差距問題與成因,結(jié)合我國當(dāng)前國情,中長期我國實(shí)現(xiàn)收入公平分配的具體路徑是：初次分配階段公共財(cái)政重在營造經(jīng)濟(jì)公平的市場環(huán)境；再分配階段強(qiáng)化公共財(cái)政社會公平的調(diào)控力度；第三次分配階段發(fā)揮公共財(cái)政對社會慈善捐助事業(yè)的導(dǎo)向功能。 論文提出的初次分配階段保證人力資本知識技能水平、勞動(dòng)力要素的流動(dòng)性、營造起點(diǎn)公平的競爭環(huán)境、建立工資協(xié)商議價(jià)制度等,均具有前沿性,此外再分配中的試行參與式預(yù)算、第三次分配中引導(dǎo)企業(yè)社會團(tuán)體參與收入分配等也是本文的創(chuàng)新之處。論文意圖使研究結(jié)果在豐富收入分配相關(guān)理論的同時(shí)也為政府制定收入分配政策提供借鑒。
[Abstract]:Since the reform and opening up, the income of residents generally rose sharply, people's living standard has been a qualitative leap, to enjoy the benefits brought by the reform and opening up. At the same time, the income gap is widening, although the income gap between the transition period of the emergence of the system can not be avoided, but too large gap caused by inhibition of people production enthusiasm, negative the effect of stable development of society and economy need to attract attention. The problem of income distribution is not only economic, but also a political issue. To analyze the problem, is a major topic in economics research can not be avoided. The income distribution is a social problem for a long time, covering the relationship between government and the market, fairness and efficiency problem intertwined. The level of social welfare and so on, from the analysis of the causes of unfair income distribution, to explore the implementation path in the long-term fair distribution of income, to promote the economic development of our country It is of great theoretical and practical significance to social stability.
Firstly, from the public finance under the new situation has the characteristics of public finance describes the fair income distribution function and its implementation mechanism and the role of public finance should be in the three distribution. The Gini coefficient, Cruz Nez index, the Engel coefficient is the main measure of income distribution gap. Tax adjustment mechanism and the transfer payment system is the public finance important policy instruments to achieve the fair distribution of income.
Comparing the previous Gini coefficient, the income gap between the industry, the urban and rural residents' income difference, regional disparity, the income gap between urban and rural residents in the internal data, described the present situation of the income gap continued to expand in China, analyzes the causes of the income gap between the inevitability and disparity induced factors. One factor is the necessity of resource endowment and historical legacy regional, urban and rural policies and the inevitable result of the development of market economy; induced factors, including the factors of production and possession of a chance inequality leads to the "Matthew effect", the tax and social security system is not perfect, resulting in the absence of government rent-seeking monopoly and lead to the system defects and illegal income.
In view of Taxation and redistribution of social security expenditure in the stage is a major force in the regulation of income distribution gap, so in the empirical analysis phase were established VAR model tax and income distribution gap between the regression model and the social security expenditure and income gap, the ratio between the model conclusion and theoretical gap, combined with the current situation, to explore the reasonable the implementation path of equitable distribution of income.
Return of tax and income distribution gap correlation analysis showed that the value added tax, business tax is the cause of the change of Gini coefficient, little correlation of consumption tax and the Gini coefficient, no significant correlation between individual income tax and property tax and the Gini coefficient, the reason is that China's tax structure is not reasonable as before, can not effectively play the regulation the function of the income gap.
The VAR model of social security expenditure and the income gap between the impulse response analysis shows that China's social security expenditure amount is in the low level, the Gini coefficient will increase with the level of social security expenditure and social security expenditure increase, with the amount of income gap is gradually increased, expanding trend will gradually slow down, when spending the amount increased to a certain amount, the income gap will tend to decrease.
According to the income distribution gap in China Problems and causes, combined with the current situation of our country, in the long term for China to realize the specific path of equitable distribution of income is the primary distribution of public finance is to create a fair market economy environment; the redistribution stage strengthen regulation and control of public finance of social justice; the third distribution stage play guidance function of public finance to the society charitable contributions.
The primary distribution of the guarantee level of knowledge and skills of human capital, labor mobility, and create a starting point fair competition environment, establish the wage bargaining system, has advanced, in addition to redistribution of trial participation in the budget, the third distribution in guiding enterprises social groups to participate in income distribution is the innovation of this paper the results of research in intention. The rich income distribution theory but also for the government to make the income distribution policy to provide reference.

【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F124.7;F812.45

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