公共财政与收入公平分配相关性研究

发布时间：2018-01-30 01:24

本文关键词： 公共财政收入分配经济公平社会公平　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,居民收入普遍大幅上涨,人们生活水平有了质的飞跃,享受到了改革开放所带来的利益。与此同时,居民收入差距不断拉大,虽然体制转轨期收入差距的产生无法避免,但过大差距所产生的抑制人们生产积极性、影响经济社会稳定发展等负面效应需引起高度关注。收入分配既是经济问题,也是一个政治问题。对该问题进行系统分析,是经济学研究不能回避的重大课题。收入分配是一个长期性的社会问题,涵盖政府与市场关系、公平与效率的交织、社会福利水平等等问题,从各方面分析造成收入分配不公的成因,探索在中长期收入公平分配的实施路径,对于促进我国经济发展与社会稳定具有重要的理论价值与现实意义。论文首先从新形势下公共财政具有的特质出发,阐述了公共财政收入公平分配职能及其实现机理以及公共财政在三次分配中应有的作用。基尼系数、库兹涅兹指数、恩格尔系数等是衡量收入分配差距的主要指标。税收调节机制和转移支付制度是公共财政实现收入公平分配的重要政策工具。通过对比历年基尼系数、行业间收入差距、历年城乡居民收入差比、区域差距、城乡居民内部收入差距等数据,描述了我国收入差距不断扩大的现状,分析了造成收入差距悬殊的必然性与诱导性因素。其中必然性因素是资源禀赋及历史遗留的区域、城乡政策倾斜和市场经济发展的必然结果；诱导性因素包括生产要素占有及获取机会不公导致的“马太效应”、税收和社会保障制度的不完备、政府缺位导致的垄断以及制度缺陷造成的寻租和非法收入等。鉴于再分配阶段中税收与社会保障支出是调节收入分配差距的主要力量,因此在实证分析阶段分别建立了税收与收入分配差距相关性的回归模型与社会保障支出与收入分配差距的VAR模型,通过对比模型结论与理论之间的差距,结合当前实际,探索收入公平分配的合理实施路径。税收与收入分配差距相关性的回归分析表明增值税、营业税是引起基尼系数变动的原因,消费税与基尼系数的相关性不大,个人所得税与财产税与基尼系数的相关性不显著,究其原因在于我国当前的税制结构不合理,未能有效发挥调节收入差距的作用。社会保障支出与收入分配差距相关性的VAR模型的脉冲响应分析显示,我国社会保障支出数额处于较低水平时,全国基尼系数会随社会保障支出水平的增加而加大,后随着社会保障支出数额的逐步增大,收入分配差距扩大趋势将逐步放缓,当支出数额增大到一定量后,收入分配差距将趋于减小。针对我国收入分配差距问题与成因,结合我国当前国情,中长期我国实现收入公平分配的具体路径是：初次分配阶段公共财政重在营造经济公平的市场环境；再分配阶段强化公共财政社会公平的调控力度；第三次分配阶段发挥公共财政对社会慈善捐助事业的导向功能。论文提出的初次分配阶段保证人力资本知识技能水平、劳动力要素的流动性、营造起点公平的竞争环境、建立工资协商议价制度等,均具有前沿性,此外再分配中的试行参与式预算、第三次分配中引导企业社会团体参与收入分配等也是本文的创新之处。论文意图使研究结果在丰富收入分配相关理论的同时也为政府制定收入分配政策提供借鉴。
[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.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7;F812.45

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