【作者】 李吉雄；

【导师】 匡小平；

【作者基本信息】 江西财经大学 ， 财政学， 2011， 博士

【摘要】 改革开放以来,我国经济发展取得了举世瞩目的成就。与此同时,社会结构也发生了急剧的变化,其显著表现之一就是居民收入差距不断扩大,不仅由基尼系数所反映出来的总体收入差距呈不断上升趋势,而且城乡之间、城乡内部、地区之间和行业之间的收入差距也在不断扩大。居民收入差距不断扩大成为中国社会主义市场经济建设过程当中的一个重要的“副产品”,也成为全社会关注的热点。初次分配和再分配是国民收入分配的两个环节。初次分配是指在生产活动中,企业作为分配主体,将国民生产总值在国家、企业、个人之间进行分配。再分配是指在初次分配结果的基础上,以政府财政政策调节为主导的对居民收入进行再次调节的过程。20世纪50年代以来,西方主要发达资本主义国家利用强有力的财政手段,对居民收入差距进行了成效显著的调节,一定程度上抑制了西方市场经济在居民收入分配方面的失灵,对西方资本主义保持社会和政治的稳定起到了巨大的作用。1998年我国确立了以建设公共财政体制为目标的财政体制改革方向,明确了在社会主义市场经济条件下国家财政的基本职能,对居民收入进行再分配是国家财政的重要职责。充分发挥财政的收入再分配职能日益成为全社会的共识,我国政府也在不断加大财政的公平性投入。但是,一方面受经济发展阶段和发展水平的制约,当前我国利用财政收入与支出调节收入差距的“力度”显然不足；另一方面受制于财政体制上的原因,财政的再分配对收入差距调节的效果还不令人满意。为此,如何完善我国财政制度,充分发挥财政的收入再分配职能作用,成为当前财政体制改革的重要任务。从我国社会主义市场经济的实践看,开展财政的收入再分配问题研究对在新形势下进一步完善我国经济社会主义市场体制有很强的现实意义。纵观我国的改革开放,分配体制的不断调整是推动我国经济社会发展的巨大动力,中国的经济体制改革在某种程度上讲就是打破旧的利益分配关系,建立新的利益分配格局的过程。当前中国经济和社会发展进入了“机遇”和“风险”并存的关键时期,研究当前我国财政的收入再分配现状,从中发现现行财政再分配体制中存在的问题,克服和防止收入再分配领域里的一些不正常现象出现或蔓延,对完善社会主义市场经济体制,推进改革开放的顺利进行具有积极作用。我国在从计划经济走向市场经济过程中,致力于市场机制作用的恢复与发挥,在注重经济水平和经济效率提高的同时,对发挥财政的收入分配职能在转变经济发展模式、促进社会和谐方面和保持政治稳定方面的作用没有给予足够的关注,导致当前中国财政的收入再分配调控效应弱化,财政的收入再分配理论和实证研究也相对匮乏,不利于中国特色社会主义收入分配体制完善。本文的研究,有利于在新的历史条件下充实中国特色社会主义收入分配理论,为政府制定收入分配政策提供一定的理论依据,对如何完善我国公共财政体制的提供一定的理论支撑。本文在中国特色社会主义理论的指导下,以现代公共财政学的研究成果为理论基础,融合政治经济学、发展经济学、制度经济学、博弈论以及社会学和政治学的理论开展研究。主要的研究方法有：实证分析和规范分析相结合的方法；定量分析与定性分析相结合的方法；微观分析与宏观分析相结合的方法；历史分析和逻辑分析相结合的方法。论文第一部分为引言。论文的研究是建立在我国经济发展中存在的重大现实问题基础上,以及社会主义市场经济理论和中国公共财政理论不断深化的背景下开展的。通过对国内外学者有关国家财政的收入再分配职能问题研究的回顾和总结,确立本论文的基本研究方法和思路,架构论文的基本逻辑框架,提出基本观点。论文第二部分是对财政的收入再分配职能进行理论探讨。通过对财政学产生、发展的历史考察,对财政职能理论的发展演变进行了历史分析。论文系统性地总结财政收入再分配职能产生的原因,必须遵循的基本原则和财政进行收入再分配的主要手段,为研究财政的收入再分配职能提供了理论依据。伴随着我国改革开放的推进,我国财政收入再分配思想也不断发展,逐步形成了结合中国具体实际,体现中国经济社会发展要求的财政的收入再分配理论。论文第三部分是对西方发达国家财政收入再分配的实践进行归纳和总结。现代西方发达国家建立了较为完备的财政收入再分配体系,在运用财政手段调节收入差距积累了丰富的经验,在经济、社会、政治诸方面的取得了良好的效果。同时,西方的财政收入再分配体系也存在许多不足的地方。通过研究,从中得出了现代财政收入再分配体系建设的“一般性”经验。论文第四部分对改革开放以来我国居民的收入分配格局的变迁进行综合性评价。在充分肯定改革开放以来我国在提高居民收入水平取得巨大成绩的基础上,客观描述我国居民收入差距的总体变化情况。然后分别从城乡之间、区域之间、城乡内部和行业之间等多方位对我国居民的收入差距进行观察。从各个角度观察,中国的收入差距问题已经十分严重,而且当前中国收入分配格局对保持经济持续增长、保持社会和政治的稳定产生了严重的影响。论文第五部分分析我国财政的收入再分配现状。论文着重考察了构成中国财政收入再分配体系中的税收制度、社会保障制度和转移支付制度,为分析我国财政的收入分配绩效分析打下基础。基于财政对居民收入再分配的过程,论文从实证的角度分别对当前中国财政的收入分配的能力(财政收入水平和汲取能力)、方向(主要是财政支出结构)以及结果(收入差距的调节水平)进行纵向和横向的比较分析。通过运用现代计量分析的方法,对中国财政收入再分配的效果进行了分析,发现中国财政政策对居民收入差距的调节作用较弱,甚至存在“逆调节”作用。论文第六部分是对影响我国财政收入再分配职能的财政体制原因进行分析。我国税收体制、主要的税收手段、社会保障体制和转移支付体制等方面都还存在着制度上的问题,现行财政体制影响了财政收入再分配职能的发挥。论文最后在上述研究的基础上,对完善我国财政的收入分配体系进行对策性研究。主要是在明确在新形势要求下财政收入再分配体系建设的基本原则,如何强化收入财政再分配的手段,完善收入财政再分配环境等方面提出政策建议。本文在的研究上体现了以下创新：一是全面系统地对我国财政的收入再分配职能问题进行了深入研究。从现有的国内外文献来看,对我国财政的收入分配职能问题研究还处在零星研究阶段。多数学者的研究,主要集中在我国国民收入再分配的原则、手段和结果的分析,部份学者对我国国民收入再分配结果对经济增长等某些方面的影响进行了研究,但对我国财政的收入再分配研究的系统性与全面性不足。本文首次对我国财政的收入分配职能进行了全面系统的研究,全方位、多角度、系统性地考察我国财政的收入再分配现状,分析问题存在的原因,并提出政策建议。二是运用了现代计量分析手段,从“投入-产出”的视角,考察了我国财政进行收入再分配的现状。一方面沿着财政“收入一支出”的过程,对当前中国财政的进行收入分配的能力(“投入”)进行了科学分析和评价；另一方面引入贫困度指数和基尼系数的测量,对比城乡居民财政调节前后的收入差距变化,研究了我国财政进行收入再分配的绩效(“产出”)。三是从财政的收入分配职能发挥的过程角度,对中国财政的收入分配各个环节和要素进行分析,有利于准确把握中国当前再分配中各环节和要素之间的关系,明确收入再分配调节弱化的症节所在,为完善分配政策提供了切实可行的政策建议。限于理论水平和研究能力,本文的研究还存在诸多不足之处。如在研究内容上,需要进一步加强对财政再分配体系的内在关系和作用机理的研究,在分析方法上也需要更加充分运用现代经济学分析方法。期待在今后努力进行更深入的研究,为我国全面建设小康社会,最终实现共同富裕提供理论依据和政策支持。更多还原

【Abstract】 Since reform and opening, China’s economic development has made remarkable achievements, but the social structure also changed dramatically. Mainly for the income gap is growing, as reflected by the Gini coefficient of overall income inequality, continue to rise. Between urban and rural areas, within urban and rural areas, between regions and income gap between the industries expanded. Income gap is widening as China’s socialist market economy is an important "process product", has become a focus of attention of the whole society.Initial distribution and redistribution are two areas of distribution of national income. Initial distribution is in production activities, the enterprises as the main distribution, gross national product in the state, enterprises, and individuals are distributed among, Redistribution is the result of the initial allocation based on the government’s fiscal policy adjustment on the income led to re-adjustment process.50 since the 20th century, the major developed capitalist countries of Western use of strong fiscal measures, carried out on the income gap has a significant effect of regulation, a sense suppression of the Western market economy in the income distribution of market failure, as the West social and political stability of capitalism played a huge role.In 1998 China established the goal of building the public finance system for the financial system, specifically in the socialist market economy countries, the basic function of finance, on the income redistribution is one of the important duties. Give full play to the functions of a fiscal redistribution of income is increasingly becoming the consensus of the whole society; the Government also continued to increase the fairness of the financial input. However, on the one hand by economic development stage and level of development constraints, the current use of financial revenue and expenditure in China adjust the income gap "effort" is obviously inadequate; On the other hand is constrained by financial institutional reasons, the redistribution of financial regulation on the effect of the income gap is not satisfactory. Therefore, how to improve the financial system, give full play to the functions of finance, income redistribution has become an important task of the current financial system.From China’s socialist market economy practice, to carry out the financial problems of income redistribution on economic reform under the new situation is of great practical significance. Throughout China’s reform and opening up, the continuous adjustment of distribution system is to promote economic and social development of the great driving force, China’s economic reform is in some ways to break old relationship between the distributions of benefits, establish a new pattern of benefit distribution process. China’s economic and social development into the "opportunities" and "risk" critical period of coexistences. Of the current status of China’s fiscal revenue redistribution, and found the current system of financial redistribution problems, to overcome and prevent the redistribution of income in the area of some abnormal phenomena occur or spread, have a positive impact. On perfecting the socialist market economic system and promote the smooth progress of reform and opening up.China from a planned economy to market economy, the commitment to the role of market mechanism to restore and play, While paying attention to the economic level and economic efficiency, while giving full play to the functions of financial income distribution patterns in the change of economic development, promote social harmony and political stability to maintain the role of not giving enough attention. Financial income redistribution theory and empirical studies are relatively scarce. The present study is beneficial in the new historical conditions to enrich socialism with Chinese characteristics under the theory of income distribution, the distribution of income for the Government to formulate policy to provide a theoretical basis, on how to improve the public finance system to provide some theoretical support.In this thesis, the theory of socialism with Chinese characteristics under the guidance of modern public finance theory based on research results, integration of political economy, development economics, institutional economics, game theory and the theory of sociology and political science research. The main research methods: Empirical analysis and normative analysis method of combining; quantitative analysis and qualitative analysis method of combining; micro analysis and macro analysis method of combining; historical and logical analysis method of combining.The first part of the paper is the introduction. Articles in the establishment of economic development in China, there is the basis of the major practical problems, as well as the socialist market economic theory and the theory of public finance in China conducted against the background of deepening, Thesis has a strong practical and theoretical significance. Domestic and foreign scholars on the state through income redistribution functions of the financial research is reviewed and summarized the basic research to establish this thesis, methods and ideas, the basic structure of the logical framework of good paper, the basic ideas put forward.The second part is financial theory of functions of income redistribution. Finance through from the emergence and development of historical research on the development of the financial functions of the theory of historical analysis. This paper systematically summarizes the financial functions of the causes of income redistribution, must follow the basic principles and financial means for income redistribution, the redistribution of financial functions to provide a theoretical basis. With China’s reform and opening up, China’s fiscal revenue redistribution in the continuous development of ideas, forming a combination of concrete practice of China, reflecting China’s economic and social development of the financial income redistribution theory.The third fourth part of this paper is the western world about the state finance theory and practice of income distribution and summarized. Modern Western countries to establish a more comprehensive system of fiscal redistribution of income accumulated rich experience in the economic, social and political aspects of obtaining good results. Meanwhile, the West’s financial income redistribution system there is deficiencies. Through research, drawn from the modern financial system of income redistribution, "general" experience.The fourth part of this paper is in China since reform and opening up the income distribution pattern of the changes in the comprehensive assessment. In full recognition of China since reform and opening up to improve income levels in the tremendous achievements, based on objective description of the overall income gap in China changes. Were from urban and rural, between regions, between urban and rural areas such as multi-directional within the income gap in China to observe, explain observed from all angles, China’s income gap would like to have a serious problem. China’s current income distribution pattern for maintaining sustained economic growth, maintain social and political stability had a serious impact.The fifth part is the thesis of China’s financial system and the current distribution of functions of China’s fiscal revenue analysis of the effects to play. the existing income redistribution. Paper constitutes a study was focused on China’s fiscal revenue redistribution system, tax system, the social security system and transfer payment system for the analysis of national income redistribution system for the distribution of China’s fiscal revenue performance analysis basis. Based on the process of redistribution of national income, respectively, from an empirical perspective on the current distribution of China’s fiscal revenue starting point (the initial distribution of the status), capacity (financial income and ability to learn), direction (mainly expenditure structure) and results (Regulation of the level of income inequality) for comparative analysis of vertical and horizontal. Focus on the use of modern methods of quantitative analysis on the effect of China’s fiscal revenue redistribution was analyzed and found that China’s fiscal policy on income disparities, weak regulation, and even existence of "counter conditioning" effect.Papers Part VI is the impact of China’s financial income redistribution functions of the cause of the financial system. China’s tax system, the main means of taxation, social security system and transfer payment system and so on, there are still problems with the system, the current financial system, the financial impact of income redistribution function to play.Finally on the basis of these studies on improving China’s fiscal revenue distribution system for countermeasures research. Mainly in the new situation requires a clear revenue redistribution system under the basic principles of how to strengthen the means of fiscal redistribution income, improve income redistribution and environment, and finance policy recommendations.In this paper, the study shows the following innovations:The first comprehensive systematic paper on China’s national income redistribution functions of financial issues. View from the existing literatures on China’s fiscal revenue distribution functions of research is still in the research stage sporadic research. Most scholars, mainly in China, the principle of redistribution of national income, the means and results of the analysis, some scholars in China results in a redistribution of national income, the impact of some aspects of the research on China’s fiscal revenue redistribution study lack of systematic and comprehensive.This the first time for China’s fiscal revenue distribution functions of a comprehensive system of research, comprehensive, multi-angle, systematic study of China’s fiscal revenue redistribution.Second, the use of modern econometric analysis of means, from the "input output" perspective, examines the redistribution of financial status. On the one hand along the financial "income-expenditure" in the process of China’s fiscal revenue on the current distribution capacity ("input") conducted a scientific analysis and evaluation; On the other hand comparing urban and rural income gap between the financial regulation changes before and after study of our financial performance for the redistribution of income ("outputs").Third, for the first time the distribution of income from the financial point of view the functions of play in the process of China’s fiscal revenue distribution analysis of all aspects and elements, Conducive to accurately grasp the current redistribution in the links and relationships between elements of a clear weakening of the disease redistribution of income adjustment section where the distribution of policies for improving the practical policy recommendations.Limited to the theoretical level and means of research reasons, this study also has many deficiencies. For example, in research on the relationship between fiscal redistribution system, and the internal mechanism of the lack of modern economics with analytical methods and analysis perspective is limited. Look forward to more scholars to carry out research related issues, building a well-off society in China, and ultimately provide a theoretical basis for common prosperity and policy support.更多还原