【摘要】：改革開放使我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展突飛猛進(jìn)，但在國(guó)內(nèi)生產(chǎn)總值快速增長(zhǎng)的同時(shí)我國(guó)居民收入分配出現(xiàn)了嚴(yán)重的不平衡，其中城鄉(xiāng)收入差距尤為突出。2009年我國(guó)城鄉(xiāng)居民收入比達(dá)到了最高值3.33，近幾年也一直處于3.1以上，嚴(yán)重的城鄉(xiāng)收入分配不平衡不僅會(huì)阻礙經(jīng)濟(jì)的持續(xù)發(fā)展，更不利于社會(huì)的和諧穩(wěn)定。市場(chǎng)競(jìng)爭(zhēng)和效率機(jī)制不可避免貧富分化，政府必要的政策手段是解決收入差距不斷擴(kuò)大的根本途徑。財(cái)政支出結(jié)構(gòu)的適時(shí)調(diào)整，正是財(cái)政調(diào)節(jié)收入分配職能的具體表現(xiàn)，而作為財(cái)政支出重要部分的轉(zhuǎn)移性支出結(jié)構(gòu)的調(diào)整，將會(huì)對(duì)我國(guó)城鄉(xiāng)居民收入分配差距不斷擴(kuò)大的現(xiàn)狀起到舉足輕重的調(diào)節(jié)作用�；诖耍疚牡难芯磕康氖钦页瞿壳拔覈�(guó)財(cái)政轉(zhuǎn)移性支出在城鄉(xiāng)收入分配調(diào)節(jié)方面作用不明顯的癥結(jié)所在，為轉(zhuǎn)移性支出結(jié)構(gòu)的調(diào)整給出適當(dāng)建議。 本文以此為切入點(diǎn)，理論分析了財(cái)政轉(zhuǎn)移性支出在縮小城鄉(xiāng)居民收入分配差距方面的作用機(jī)制，認(rèn)為財(cái)政轉(zhuǎn)移性各項(xiàng)支出對(duì)縮小城鄉(xiāng)收入差距應(yīng)該有明顯的積極效果，在此基礎(chǔ)上，選取我國(guó)1990-2011年的相關(guān)數(shù)據(jù)樣本，運(yùn)用多元回歸的時(shí)間序列模型檢驗(yàn)得出的結(jié)論是，財(cái)政轉(zhuǎn)移性支出對(duì)縮小城鄉(xiāng)收入差距作用并不明顯。通過對(duì)實(shí)證結(jié)果和相關(guān)數(shù)據(jù)的分析，本文認(rèn)為造成這一現(xiàn)象的原因有以下三點(diǎn)：（1）社會(huì)保障支出規(guī)模相對(duì)較小，支出結(jié)構(gòu)也不盡合理，對(duì)農(nóng)村低收入者影響較大的最低生活保障支出和相關(guān)福利支出投入不足；（2）政策性補(bǔ)貼支出投入力度不斷減小，導(dǎo)致其調(diào)節(jié)作用無(wú)法發(fā)揮，同時(shí)平抑物價(jià)補(bǔ)貼支出和食品價(jià)格補(bǔ)貼支出比重較小，不利于優(yōu)化城鄉(xiāng)收入差距；（3）稅式支出在縮小我國(guó)城鄉(xiāng)居民收入分配差距方面的作用沒有顯現(xiàn)，源于我國(guó)稅收制度結(jié)構(gòu)不合理，，直接稅比重過低，稅收優(yōu)惠政策缺乏對(duì)農(nóng)村的針對(duì)性。 最后本文提出了縮小我國(guó)城鄉(xiāng)居民收入分配差距的政策建議：提高社會(huì)保障支出比重，建立城鄉(xiāng)統(tǒng)籌的社會(huì)保障制度；強(qiáng)化政策性補(bǔ)貼支出作用，優(yōu)化政策性補(bǔ)貼結(jié)構(gòu)；改革稅收體制，加強(qiáng)稅式支出對(duì)農(nóng)村的針對(duì)性。 本文切入點(diǎn)較為獨(dú)特，研究視角較為創(chuàng)新，拓展了財(cái)政轉(zhuǎn)移性支出對(duì)城鄉(xiāng)收入分配差距影響的研究領(lǐng)域。
[Abstract]:Reform and opening up have made the national economy develop by leaps and bounds, but at the same time as the rapid growth of the gross domestic product (GDP), there has been a serious imbalance in the distribution of the income of the residents in our country. In 2009, the income ratio of urban and rural residents reached the highest value of 3.33, and in recent years it has been above 3.1. The serious imbalance of income distribution between urban and rural areas will not only hinder the sustainable development of the economy. Is not conducive to social harmony and stability. The mechanism of market competition and efficiency is inevitably divided between the rich and the poor, and the necessary policy means of the government is the fundamental way to solve the widening income gap. The timely adjustment of fiscal expenditure structure is the concrete manifestation of the function of fiscal regulation of income distribution, and the adjustment of transfer expenditure structure as an important part of fiscal expenditure. It will play an important role in regulating the widening income distribution gap between urban and rural residents in China. Based on this, the purpose of this paper is to find out the crux of the current financial transfer expenditure in the regulation of income distribution between urban and rural areas, and give appropriate suggestions for the adjustment of the structure of transfer expenditure. Taking this as the starting point, this paper theoretically analyzes the function mechanism of fiscal transfer expenditure in narrowing the income distribution gap between urban and rural residents, and thinks that the fiscal transfer expenditure should have obvious positive effects on narrowing the income gap between urban and rural areas. On this basis, we select the relevant data samples from 1990 to 2011 in China, and use the multiple regression time series model to test the conclusion that the effect of fiscal transfer expenditure on narrowing the income gap between urban and rural areas is not obvious. Through the analysis of the empirical results and related data, this paper thinks that the causes of this phenomenon are as follows: (1) the scale of social security expenditure is relatively small, and the expenditure structure is not reasonable. The minimum living security expenditure and the related welfare expenditure, which have a great influence on the rural low-income people, are insufficient; (2) the investment of policy subsidy is decreasing, which can not play its regulating role, and at the same time, the proportion of price subsidy and food price subsidy is small, which is not conducive to optimizing the income gap between urban and rural areas; (3) the function of tax expenditure in narrowing the gap of income distribution between urban and rural residents in China is not obvious, which is due to the unreasonable structure of tax system, the low proportion of direct tax and the lack of pertinence of preferential tax policy to rural areas. Finally, the paper puts forward some policy suggestions to narrow the gap of income distribution between urban and rural residents: to increase the proportion of social security expenditure, to establish the social security system as a whole, to strengthen the role of policy subsidy expenditure, and to optimize the structure of policy subsidy; Reform the tax system and strengthen the pertinence of tax expenditure to rural areas. In this paper, the breakthrough point is more unique, the research perspective is more innovative, expanding the impact of fiscal transfer expenditure on the income distribution gap between urban and rural areas.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F124.7;F812.45

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本文編號(hào)：2301417