促进居民收入分配差距缩小的财政转移支出政策研究

发布时间：2018-03-01 13:14

本文关键词： 转移支出转移性收入基尼系数收入差距　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着改革开放的深入发展，我国社会主义市场经济在取得巨大成就的同时，效率和公平的矛盾也日益显现，居民的收入差距却也越大越大。党的十八大报告不仅提出居民收入要倍增，，而且提出要缩小收入差距，调整国民收入分配格局，加大再分配调节力度，使发展成果更多的惠及全体人民。财政政策作为调节收入分配差距、理顺收入分配关系的手段之一，也是最主要的调节工具，特别是财政转移性支出，这种政府单方面的资金无偿转移，以实现社会收入分配公平为目标的政策工具，应该在调节收入分配领域里具有重大的贡献。然而，从我国当前的收入分配的现状来看，在调节居民收入分配问题上，财政转移性支出政策并没有发挥出理想的效果。因此，分析和研究我国财政转移性支出和居民收入差距的现状并分析二者之间的关系将具有重要的现实意义。本文通过历史分析法、经验总结法和数据分析法在研究我国转移性支出与居民收入分配差距的现状问题中，结合国家历年的转移性支出数据和各地区城乡居民收入状况进行分析，进而分析转移性支出对居民收入分配产生的影响。经研究发现，我国的财政转移性支出政策并没有真正发挥出促进居民收入差距缩小的作用效果，据此，分析了我国财政转移支出存在的问题并在借鉴西方发达国家财政转移支出政策调节收入差距的成功经验的基础上提出政策完善的相关建议。
[Abstract]:With the deepening development of reform and opening up, the contradiction between efficiency and fairness has become increasingly apparent while China's socialist market economy has made great achievements. The report of the 18 National Congress of the CPC not only proposed that residents' income should be doubled, but also proposed to narrow the income gap, adjust the distribution pattern of national income, and increase the intensity of redistribution. To benefit all the people more from the fruits of development. Fiscal policy, as one of the means to adjust the income distribution gap and to straighten out the income distribution relationship, is also the most important adjustment tool, especially the fiscal transfer expenditure, which is the unilateral transfer of funds by the government. The policy tools aimed at achieving social income distribution equity should make great contributions to the adjustment of income distribution. However, judging from the current situation of income distribution in China, in regulating the income distribution of residents, Therefore, it is of great practical significance to analyze and study the current situation and the relationship between the fiscal transfer expenditure and the income gap of residents in China. Through historical analysis, experience summary and data analysis, this paper studies the current situation of the gap between transfer expenditure and income distribution in China. This paper analyzes the influence of the transfer expenditure on the income distribution of the residents by analyzing the data of the transfer expenditure and the income situation of the urban and rural residents in various regions in the past years. China's fiscal transfer expenditure policy has not really played a role in promoting the narrowing of income gap among residents. This paper analyzes the problems existing in the fiscal transfer expenditure in China and puts forward some suggestions for the improvement of the policy based on the successful experience of adjusting the income gap in the western developed countries.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7;F812.45

【引证文献】