【作者】 赵敏；

【导师】 李毅； 丁军；

【作者基本信息】 南开大学 ， 马克思主义基本原理， 2012， 博士

【摘要】 收入分配是世界各国经济学家和社会学家们研究和讨论的一个永恒话题。在对收入分配理论进行不断研究的过程当中，不同国家、不同时期、不同学派的经济学家也曾提出过许多关于收入分配方面的理论。如古典经济学派的亚当斯密提出劳动价值论，认为商品价值是由无差别的人类劳动所创造的。19世纪末，美国经济学家克拉克提出边际生产力理论（Theory of MarginalProductive），与克拉克同为新古典经济学派的经济学家马歇尔提出了均衡价格分配理论。除此之外，福利经济学派以及凯恩斯主义的经济学家们也对收入分配理论作出了巨大贡献。尤其是马克思所提出的按劳分配理论，多劳多得，少劳少得，不劳动者不得食。收入分配本身是一个涉及范围很广，且十分复杂的问题，因为它涉及国家经济和社会发展的大局，关系到人民生活的各个方面，更影响到社会公平与社会和谐。随着经济和社会的发展，经济学家们越来越关注个人收入分配问题，从20世纪中期开始，收入分配理论的研究开始从国民收入在工资、利润间的分配转向由基尼系数所描述的个体之间收入分配的不平等问题，并重点研究这种不平等与经济增长之间的关系。本文所要分析和研究的主要内容是俄罗斯转轨时期的收入分配问题。在20世纪90年代初发生的那场令世界为之震惊的剧变当中，曾在世界舞台上占有重要地位、曾经与以美国为首的资本主义世界抗衡半个多世纪之久的前苏联宣布解体。从那以后，俄罗斯经历了一场惊天动地、史无前例、动荡曲折的转轨历程。俄罗斯的转轨从1991年开始，经历了从叶利钦到普京的漫长历程，到如今已经持续20多年。在俄罗斯转轨初期所实行的激进主义改革可以说是相对失败的，也导致了一系列严重的后果。其中最重要的也是令俄罗斯普通民众感触最深的就是居民收入的下降和日益扩大的收入分配差距问题。如果按照五等分法的数据来看，在俄罗斯的全国货币收入总额中，20%的高收入者所占比重已由1991年的30.7%上升到2002年的45.8%，增长约50%；而20%的低收入者所占的比重已由1991年的11.9%降至2002年的5.6%，降幅约为50%。收入分配差距系数由1991年的3倍多上升为2002年的8倍多。俄罗斯作为一个转轨国家，收入分配差距扩大的原因十分复杂，其中既有一般性原因，也有不同国家在转轨过程中所独有的特殊原因，如收入分配机制、经济自由化、私有化问题、垄断势力及政府职能等方面的原因。而收入分配差距所造成的影响也涉及到国家经济和政治生活的各个方面，不仅对国家经济的总体发展产生影响，同时也对居民的生活尤其是消费结构产生影响，更不利于社会的和谐和稳定。因此，俄罗斯也和世界上大多数国家一样，采取了一系列适合本国国情的措施来缓解收入分配差距，这些措施无疑取得了明显的成绩。税收和社会保障制度是各国公认的调节收入分配差距的有效方式，本文也主要从这两个方面对于俄罗斯政府所采取的收入分配调控措施进行了具体分析。例如，在税收方面，俄罗斯采取了扩大税基，统一所得税率、简化税制、降低税率几项措施，同时也加强了税收监管，大大提高了税收的调控作用。而在社会保障方面，俄罗斯本着管理社会化、基金多元化和基金指数化的基本方向，从就业保障、退休养老、医疗保险和社会福利等方面进行了改革，事实证明这些改革的效果还是十分明显的。中国和俄罗斯在改革前存在许多共同的特征，例如，实行高度集中的计划经济体制，推行优先发展重工业的战略，采取平均化的收入分配模式等。因此，从俄罗斯转轨时期的收入分配制度转变当中我们可以得到启示：首先，应进一步改革和完善我们的税收政策，让税收更好地发挥对居民收入分配差距的调节作用；其次，重视社会救助制度的建设，加大对弱势群体的扶持力度；最后，逐步完善社会保障制度建设，实现社会保障法制化，尽早出台《社会保障法》，并同时完善社会保障基金的筹资方式，尽早开征社会保障税等。本文结尾部分通过对我国收入分配差距现状的分析，从三次分配的角度提出了调节收入分配差距的建议：首先，在初次分配中应逐步提高居民的工资收入；其次在二次分配中应加强对收入的调节力度，包括改革个人所得税，开征遗产税与赠与税和健全社会保障体系；最后应加速推进第三次分配体系的建立，促进慈善事业的发展。慈善事业作为二次分配的有益补充，在改善民生、促进社会和谐、推动社会文明进步方面具有十分重要的作用。因此，我们应进一步加快发展慈善事业，逐步完成第三次分配体系的建设。更多还原

【Abstract】 Income Distribution is one of the permanent subjects of economy and sociology.Since it is related to economic efficiency and justice of a society，the research aboutincome distribution has become a complicated and demanding question. From AdamSmith’s Labor Theory of Value to Clark’s Theory of Marginal Productivity and fromMarx’s Theory of Distribution According to Work to Muschel’s Equilibrium priceTheory of Distribution，different economic groups have made numerous researches inthe theory of income distribution. And then，from1950s，the emphasis of theresearch has been turned to the theory of individual income distribution. And moreattention has been paid to the relationship between the gap of income and economicdevelopment. The income distribution has become the hot spot of the economicresearch.In the great change happened at the beginning of1920s，the former Soviet Unionthat had taken an important position at the stage of world，and had competed with theCapitalist world led by the United States for more than a half century announced hisdisintegration. Since then，Russia has experienced a world-shaking，unprecedented，fight-piercing and turbulent transformation period.Russia’s radical reform is relatively failing，the impulse of those romanticreformers led to a series of consequences，in which the most impressive phenomenonis the decline of income and the broadening of the income gap. However，the statisticsin recent years has showed that the problem is getting less serious. So Russia musthave taken many effective measures.At present，our reseach about Russia’s problem of income distribution in histransformational peiord is not deep enough. So in the new economic situation，howwe can use the transformational experience of Russia for reference and draw up therelated policies is the research emphasis of the government and and academic world.Therefore，the thesis analysizes the system transformation，situation of incomedistribution，the cause and effect of the income gap and the ways it has taken to release the problem.There are several important reasons why the serious differentiation happenedwhen Russia was in its transformational period， such as income distributionmechanism，economical liberalization，privatization，monopoly and governmentfunctions. And the effects from the problem also involve different aspects of nationaleconomic and political life. So it not only influences the general economicdevelopment of a country，but also impacts the daily life of all citizens，especiallytheir patterns of consumption. At the same time，the increasingly broadened incomegap also obstructs the balance and stablilty of a society.It has been generally agreed that the income gap appears in every country whenits economic development gets into a certain period of time，so each country is takingdifferent measures which suit its special situation. Taxation and social security systemare the publicly recognized measures which can effectively release the income gap.Russia also focuses on the reform of taxation and social security system. As one ofthe important means of redistribution of income in order to ajust the incomedistribution，taxation has played a great role. And it is the same case in terms ofmeasures in social security system such as employment security，retirement fund，medical insurance and social welfare.China and Russia，like other transformational countries，have many commonfeatures before their transformation. For example，both of the two countries hadcarried out the highly centralized planned economy，pursued the strategy of givingpriority to the development of heavy industry，and adopted the averaging pattern ofincome distribution. Therefore，we can definitely get some enlightenment fromRussia. First of all，we should improve our tax policy into order to make it a bettertool to balance the gap between citizens. What’smore，we need to perfect our socialsecurity system，improve the supporting dynamics and enlarge the scope of support.At the same time，the government should strengthen supervision and control. in viewof our present economic and income distribution situation，we should graduallyimprove the payment the citizens，strengthen the the adjustment for the secondaryallocation，including the taxation and social security system，and actively promote thedevelopment of the charitable cause. As a crucial complementarity of the secondary allocation，the third distribution which mainly consists of different kinds of charitablecauses is undoubtedly very important in improving People’s livelihood，promotingsocial harmony and social progress.更多还原