河南省财政转移支付对城乡居民收入分配影响研究

发布时间：2018-04-21 01:38

本文选题：财政转移支付 + 收入分配　；参考：《河南大学》2017年硕士论文

【摘要】：改革开放1978年之后,伴随着我国经济的加速发展,居民收入的不公平性也开始加剧。改革开放之前,在亚洲国家范围之内我国是收入最为平等的国家之一,但是改革开放之后,收入不平等急剧扩大,根据国家统计局公布的数据可以发现,我国居民的收入差距的基尼系数超过0.4的警戒线,对于如何理解城市和农村居民的收入分配差距、如何看待当前的收入分配情况和理解财政支出对于缩小收入分配的作用,我国理论界,存在着不同的意见,专家学者的研究结果直接影响国家在政策方面的制定,进而对经济产生影响。通过对比河南省近20年的数据也发现城乡收入分配差距在缩小,但效果并不太理想,严重的收入差距会阻碍经济的成长和社会和睦,并且对全面建成小康社会产生很大影响,因此,科学的收入分配结构是确保经济发达和社会安定的关键指标。通过市场调节作用的初次分配,由于其整治体制的不足会致使收入分配的条理紊乱,使收入分配差距扩大。所以需要政府通过运用财政或税收的方式进一步调制。财政转移支付是财政支出的重要构成部分,对不断扩大差距,尤其是如何运用财政转移支付手段调节收入分的城乡收入分配起到至关重大的作用,所以,探讨怎样运用财政手段缩小收入差距具有理论意义和现实意义。财政转移支付包括横向和纵向,横向指的是同级政府之间的资金转移,主要是富有地区向贫穷地区的资金移动,纵向指的是政府上级对下级的财务转移,是为了提高下级政府的财务能力,满足下级当局基本的财政收支平衡。本文主要研究的是政府对居民的转移支付,是政府为了解决财政不均衡通过一定的形式和方法向居民移动资金的活动,以弥补公共物品而担保的一种无偿支付,是政府财务的单方面的无偿移动,体现了非市场化的分配关系。经过阅读国内外有关财政转移支付对缩小收入分配的文献并结合近20年河南省的数据研究发现河南省城市居民的人均可支配收入和农村居民的纯收入都逐年增加,但是其绝对差额也在不断增加,由1997年的2359.73增加到2016年的15536.18,表明在城乡居民收入总体呈不断上涨之势时城乡居民收入依然保持较大差距。随着城市居民的人均收入和农村居民的纯收入的增加,转移性收入所占的比重也在增加。文章通过理论分析,表明按劳分配的理论、按劳分配与按生产要素相结合理论、按劳分配为主体,多种分配方式并存的制度,表明中国化的马克思主义更适合我国当前的国情及经济的发展。并分别研究财政转移支出的三种主要形式(社会保障支出、财政补贴支出、税式支出)对收入分配的作用。从实证分析上研究了财政转移支付对收入分配的影响度,结合城乡收入分配的现状,从城乡居民的收入来源(工资性收入、经营性收入、财产性收入、转移性收入)上分析转移性收入所占的比重和对居民收入产生的影响,说明加入财政转移支付可以缩小城市和农村居民的收入分配差距。通过对比联邦制国家美国,世界上收入分配差距最小的国家瑞典以及与中国经济发展程度相当的印度的转移支付制度,从中提取要点和精华并结合我国的现状,从财政补贴、经济、消费、教育等方面提出相关的政策建议。
[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.

【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F124.7;F812.45

【参考文献】