促进我国收入分配公平的政策取向研究

发布时间：2018-03-03 10:24

本文选题：收入分配　切入点：公平　出处：《沈阳师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：收入分配公平就是在规模性收入分配的前提下，尊重居民的权益、注重机会平等，在初次分配和再分配中兼顾效率，同时更注重公平的过程。收入分配的公平，有利于经济的可持续发展，有利于调和不同主体的利益关系，有利于推进社会主义和谐社会的构建。收入分配的公平主要表现为初次分配和再分配效率的提高，城乡收入差距的缩小，行业间收入差距的缩小。关于收入分配公平，西方学者认为应该注重劳动力、资本、土地等生产要素都要共同参与。国内学者认为，收入分配公平不仅要提高居民收入在国民收入的比重，劳动者报酬在初次分配中的比重，还要完善税收政策、法律制度以及社会保障体系。现阶段我国的收入分配差距不断扩大，城乡差距还处在一个较高的水平，城市化进程较慢。同时，，行业间的收入差距明显扩大，垄断性行业凭借政治与自然的资源上的垄断地位获得了较高收入，同时对于高收入阶层的税收调节制度并不完善，针对低收入者的社会保障体系并不完善，社会稳定和经济可持续发展存在潜在的矛盾，收入分配公平问题引发人们持续的关注，收入分配改革迫在眉睫。因此，文章依据马克思关于收入分配的理论和我国收入分配的现实情况展开研究，通过运用比较分析、定性分析、文献分析和构建图表的方法来研究我国居民的收入分配公平问题，为我国实行合理的收入分配改革提供对策支持。文章以马克思的共同富裕思想为依据，梳理了马克思在不同时期关于收入分配的论断，明确了收入分配公平是社会主义本质的体现，也明确了其对于我国经济发展，社会稳定与和谐的意义。分析了现阶段我国居民的收入分配现状，针对城乡收入差距，行业间的收入差距，居民收入在国民收入中的比重等问题分析了出现问题的原因。并借鉴国外的“新村运动”、“收入倍增计划”和社会保障经验，从调节不同收入阶层的收入、增加农村居民收入，保障农村居民公平权益、税收政策与行政体制改革、社会保障体系完善以及针对低收入者的社会保障政策等方面来提出对策。以期在初次分配和再分配的过程中更加的注重公平，使更多的发展成果惠及广大人民群众。
[Abstract]:Income distribution equity is the process of respecting the rights and interests of residents, paying attention to equality of opportunity, taking into account efficiency in initial distribution and redistribution, and paying more attention to the process of equity in income distribution under the premise of income distribution on a scale basis. It is beneficial to the sustainable development of economy, to reconciling the interests of different subjects and to promoting the construction of a harmonious socialist society. The equity of income distribution is mainly manifested in the improvement of the efficiency of initial distribution and redistribution, the narrowing of urban-rural income gap, and the narrowing of income gap between industries. Domestic scholars believe that fair income distribution should not only increase the proportion of residents' income in national income, the proportion of workers' remuneration in the initial distribution, but also improve the tax policy. Legal system and social security system. At this stage, the income distribution gap in China is constantly expanding, the urban-rural gap is still at a higher level, and the process of urbanization is relatively slow. At the same time, the income gap between industries is obviously widening. The monopoly industry has obtained higher income by virtue of its monopoly position on political and natural resources. At the same time, the tax regulation system for the high-income class is not perfect, and the social security system for the low-income people is not perfect. There are potential contradictions between social stability and sustainable economic development. The issue of income distribution equity has aroused people's continuous concern. The reform of income distribution is imminent. Therefore, according to Marx's theory of income distribution and the reality of income distribution in China, the article carries out research, through the use of comparative analysis, qualitative analysis, The methods of literature analysis and chart construction are used to study the problem of income distribution fairness in our country, and to provide the countermeasure support for our country to carry out reasonable income distribution reform. The article is based on Marx's thought of common prosperity. Combing Marx's theory on income distribution in different periods, it is clear that income distribution fairness is the embodiment of socialist essence, and that it is also clear to the economic development of our country. The significance of social stability and harmony. This paper analyzes the present situation of income distribution of residents in China, aiming at the income gap between urban and rural areas and the income gap between industries. The problems such as the proportion of residents' income in the national income have been analyzed, and the reasons for the problems have been analyzed. With reference to the "New Village Movement", the "income doubling Plan" and the social security experience of foreign countries, it is necessary to regulate the income of different income groups and increase the income of rural residents. To safeguard the fair rights and interests of rural residents, to reform the tax policy and administrative system, The improvement of the social security system and the social security policy for the low-income people are put forward in order to pay more attention to fairness in the process of initial distribution and redistribution so that more achievements of development can benefit the masses of the people.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F124.7

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