瑞典收入分配制度中的利益平衡问题研究

发布时间：2018-04-30 13:33

本文选题：收入分配 + 利益平衡　；参考：《河北师范大学》2013年博士论文

【摘要】：收入分配制度是经济社会发展中带有根本性、基础性作用的制度安排。随着市场经济体制改革的不断深化，我国自上世纪九十年代开始出现的贫富差距，在进入新世纪后持续拉大，曾经对财富增长与财富积累发挥重大作用的利益分配格局已逐渐失衡。收入分配引起的不公已经影响到不同社会阶层和群体的利益平衡，，进而演变成一个较为严重的社会问题，正在直接制约着中国经济发展与和谐社会的构建，分配格局已经到了必须调整的时刻。利益平衡是国民收入分配制度的基本问题。古今中外的思想家无不把收入分配的利益平衡作为维护社会公平正义、推动社会全面发展的重要问题。收入分配和利益平衡存在天然的内在联系，利益平衡是收入分配的价值追求、功能体现和改革动力。收入分配是利益平衡的实现依据和途径，二者相互融合交织在一起构成不可分割的整体，成为本文立论的两个基点。瑞典收入分配制度在调节国内利益关系方面起着关键作用。其分配制度是建立在混合经济基础之上的，以收入公平分配为原则，尤其重视再分配的调节作用，带有明显的福利色彩。其分配制度形成与发展以福利制度的发展紧密相联，以社会民主党执政为分水岭，可划分为萌芽、快速发展和改革调整三个阶段。基本框架为初次分配的工资决定制、再分配的转移支付和税收制度、以及第三次分配的慈善救助和公民捐赠。发达的经济基础、工人运动的发展和社民党的长期执政、积极地就业政策和完备的法律制度是瑞典收入分配制度的实践路径。瑞典收入分配制度中最具特色的是再分配中的社会保障制度和税收制度。再分配制度促进利益平衡的原理为：再分配的资金筹集来源于有收入的全体社会成员，再分配的支出受益对象为低收入者和弱势群体，即普遍征收与侧重性支出相结合。以高税收为基础，在征税过程中既调节高收入又为社会保障提供资金支持；再通过普享型的社会保障支出为社会成员提供生活保障，尤其重视对低收入者和弱势群体的保护与救助，通过社会保障的补偿机制缩小收入差距、促进公平分配。高税收与高福利密切配合共同承担收入再分配缩小贫富差距、促进社会利益平衡的重任。利益表达是瑞典收入分配制度的重要保障机制。利益表达通过两种途径促进利益平衡：在混合经济下利益表达的主要途径是劳资集体协议制度，通过工资协议、劳资共管劳动力市场、工人参与决策和劳资集体控股等四种方式调节和缓和劳资矛盾。在资本主义民主政治条件下，利益表达机制通过对公民基本分配权的维护，促进利益平衡。利益表达的过程实质是各利益群体相互妥协的过程，在不断妥协中，瑞典社会的利益关系逐渐趋于平衡。政府干预是瑞典收入分配制度的主导调节因素。市场机制对实现利益平衡的作用是非常有限的，而政府这只“无形的手”却具有突出的重要和积极作用。瑞典政府将廉洁因子融入分配调节的各个环节，初次分配中减少政府寻租、规范市场秩序、完善劳资协调机制、提供公平的分配环境和相对合理的劳动报酬，再分配中通过完善社会保障、税收制度的征管制度以及完善法律制度加强对分配正义的维护。关于瑞典收入分配制度，学界大多从公平和效率的关系角度研究，争论重点是应该效率优先还是公平优先。本文认为，公平和效率固然是社会制度选择的基点，但是公平和效率究竟何者优先并不是制约社会发展的根本原因，利益的平衡才是社会发展的制约和推动因素。公平和效率究竟何者为先，根本上是为了解决利益平衡问题。瑞典分配模式的最大贡献不在于解决公平和效率何者优先，而在于使各种纷繁复杂的利益关系处于相对平衡和谐状态，核心经验就是在国家收入分配制度之中实现利益平衡，集中表现为经济发展和社会公平之间的平衡、劳资两大利益集团间的利益平衡以及市场调节和政府调控之间的平衡。从制度本质来看，瑞典收入分配制度的调整和改革是一种资本主义秩序内的制度调整。从社会实践来看，瑞典社会化大生产和资本主义私有制之间的矛盾没有得到根本解决，但是，却在一定程度上得到了缓和。这些证明资本主义在现实统治中的合法性没有受到根本的威胁和动摇，资本主义经过自我调整和完善仍具有进一步促进生产力发展的空间。这就决定了瑞典收入分配制度未来的改革也只能在资本主义秩序内展开，只能在资本主义的框架内制定政策和开展活动。瑞典收入分配制度虽然没有突破资本主义制度的框架，但其政策目标、制度设计对民主平等的追求，以及对资本主义真诚的批判,都对资本主义改良具有积极意义。本文在马克思主义唯物史观的指导下，从利益平衡角度出发，以瑞典收入分配模式为研究对象，通过分析瑞典收入分配制度的形成过程、制度安排、实践路径，提炼瑞典收入分配模式处理利益平衡问题中的经验教训，联系我国收入分配制度改革难点和存在的问题，为我国建立科学高效公平合理的收入分配制度提出启示和建议，
[Abstract]:The income distribution system is a fundamental and basic system arrangement in the economic and social development. With the deepening of the reform of the market economy system, the gap between the rich and the poor, which began in 90s of last century, has been widened continuously after entering the new century, and the distribution grid of interests which has played an important role in wealth growth and wealth accumulation has been played. The injustice caused by the distribution of income has affected the balance of interests of different social strata and groups, and then into a more serious social problem, which is directly restricting the construction of China's economic development and harmonious society, and the distribution pattern has already reached the time that must be adjusted.
The balance of interests is the basic problem of the system of national income distribution. All the thinkers in the ancient and modern times and at home and abroad have taken the balance of income distribution as an important issue to maintain social fairness and justice and promote the overall development of the society. There is a natural internal relationship between the income distribution and the balance of interests, and the balance of interests is the value pursuit of income distribution, and the function embodies and is a manifestation of the income distribution. The motivation of reform. Income distribution is the basis and way of realizing the balance of interests. The two intermingled and interwoven together to form an inseparable whole, which becomes the two basis of the thesis.
The system of income distribution in Sweden plays a key role in regulating domestic interest relations. Its distribution system is based on a mixed economy and is based on the principle of fair distribution of income. It attaches great importance to the regulating role of redistribution with obvious welfare color. The Social Democratic Party is divided into a watershed, which can be divided into three stages: germination, rapid development and reform and adjustment. The basic framework is the wage decision for the initial distribution, the redistributive transfer payment and the tax system, the third distribution of charitable assistance and citizen donation. The developed economic basis, the development of the workers' movement and the long-term implementation of the Social Democratic Party. Government, active employment policy and complete legal system are the practice paths of Sweden's income distribution system.
The most characteristic of the Swedish income distribution system is the social security system and the tax system in the redistribution system. The principle that the redistribution system promotes the balance of interest is that the redistribution of funds is derived from all the members of the society with income, and the redistributive benefit of the redistribution is the low income and the disadvantaged, that is, the general levy and the emphasis of the redistribution. On the basis of high taxation, we can not only regulate high income but also provide financial support for social security in the process of Taxation, and then provide life security for the members of society through the social security expenditure of universal type, and pay special attention to the protection and rescue of low income and disadvantaged groups, and reduce the income gap through the compensation mechanism of social security, and promote the income gap, and promote the income gap by the social security compensation mechanism, and promote the income gap, and promote the income gap by reducing the social security compensation mechanism. We should enter into a fair distribution. High taxes and high welfare should work closely together to undertake the redistribution of income, narrow the gap between the rich and the poor, and promote the balance of social interests.
Interest expression is an important guarantee mechanism of the Swedish income distribution system. Interest expression promotes the balance of interests through two ways: the main way of interest expression in the mixed economy is the collective agreement system of labor and capital, through the wage agreement, the labor and capital market, the workers' participation in the decision and the collective holding of labor and capital. Under the conditions of capitalist democratic politics, the interest expression mechanism, through the maintenance of the basic distribution rights of citizens, promotes the balance of interests. The process of interest expression is essentially a process of compromise between the various interests groups. In the continuous compromise, the interests of the Swedish society are gradually balanced.
Government intervention is the leading factor in the adjustment of the Swedish income distribution system. The role of the market mechanism in realizing the balance of interest is very limited, while the government's "invisible hand" has a prominent and active role. The Swedish government integrates the integrity factors into the various sections of the distribution regulation, and reduces the government rent-seeking and standardizing the city in the initial distribution. The field order, the perfect labor and capital coordination mechanism, the fair distribution environment and the relatively reasonable labor remuneration, the redistribution through the improvement of social security, the tax collection and management system and the improvement of the legal system to strengthen the maintenance of distribution justice.
With regard to the Swedish income distribution system, most of the academic circles have studied the relationship between fairness and efficiency. The focus of the debate is on the priority of efficiency or fairness. This paper holds that fairness and efficiency are the basis of social system selection, but the priority of fairness and efficiency is not the fundamental reason for restricting social development and the balance of interests. The best contribution of fairness and efficiency is to solve the problem of balance of interests. The largest contribution of the Swedish distribution model is not to solve the priority of fairness and efficiency, but to make various complicated interests in a balanced and harmonious state, and the core experience is in the country. In the income distribution system, the balance of interests is realized, which is concentrated on the balance between economic development and social equity, the balance of interests among the two major interest groups and the balance between market regulation and government regulation.
From the essence of the system, the adjustment and reform of the Swedish income distribution system is a kind of institutional adjustment within the capitalist order. From the social practice, the contradiction between the Swedish social production and the capitalist private ownership has not been fundamentally solved, but it has been eased to a certain extent. These prove that capitalism is in reality. The legitimacy of the rule has not been threatened and shaken, and the self adjustment and perfection of capitalism still have space to further promote the development of the productive forces. This determines that the future reform of the Swedish income distribution system can only be carried out in the capitalist order, and can only formulate policies and live within the framework of capitalism. Although the Swedish income distribution system has not broken through the framework of the capitalist system, its policy objectives, the pursuit of democratic equality in the system design and the sincere criticism of capitalism have positive significance to the improvement of capitalism.
Under the guidance of the materialist historical materialism of Marx, this paper takes the Swedish income distribution pattern as the research object from the angle of balance of interests and analyzes the forming process of the Swedish income distribution system, the system arrangement, the practice path, the refining Swedish income distribution model to deal with the experience and lessons of the Li Yiping scale problem and the income distribution system in China. The difficulties and problems of reform will provide enlightenment and suggestions for China to establish a scientific, efficient, fair and reasonable income distribution system.

【学位授予单位】：河北师范大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F124.7;F153.2

【引证文献】