【作者】 茂路；

【导师】 苏明；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【副题名】基于差度理论基础的中国居民收入差距分层研究

【摘要】 收入分配差距问题是个老生常谈的话题,从普通的百姓到各级官员都非常关注,可以说此问题已经影响到我们每个人的生活。改革开放以来,中国取得了举世瞩目的经济增长成就,也经历了收入差距的显著扩大,收入差距过大,会引发一系列经济和社会的问题。从中国经济与社会中长期发展的需要来看,必须正视和解决收入分配过大的问题,这不仅是个经济问题也是个政治问题,能否解决好当前我国的收入差距问题,事关我国现代化建设大局,事关我国改革发展中的稳定和繁荣,事关我国社会主义和谐社会的构建。因此,深入研究我国现阶段收入分配领域存在的差距问题,积极探求其中原因,并寻求有效的解决措施也就显得非常紧迫和必要。本文对差度理论进行了较为系统的阐述,然后介绍了古典经济学、新古典经济学、现代西方经济学及马克思主义经济学关于收入分配及收入分配差距的理论,对经济史中的收入分配及收入分配差距理论进行了梳理与回顾,为后文深刻剖析改革开放以来我国收入分配格局的演变、收入分配失衡的深层原因及和谐收入分配体系的构建提供了重要的理论支撑。本文采用目前计量收入分配差距的一种最新方法—收入差度,利用国家统计局30多年来的统计数据,对我国改革开放以来的居民收入分配格局的总体演变(宏观层次)、居民各收入层分配格局演变(微观层次)及收入分配失衡的主要影响进行了细致深入的分析论证,为全面了解我国目前的收入分配差距状况提供了现实依据。通过将十分层法分别运用到城镇居民、农村居民内部差距的研究中,填补了我国城镇居民人均可支配收入十分层、农村居民人均纯收入十分层数据的空白。通过对我国历年的居民收入分层研究,揭示了收入分配失衡的深层次原因。按照这条脉络,本文首先从市场和政府两个维度探讨了国民收入初次分配失衡的原因。市场方面的原因主要是我国目前市场经济体制和机制不完善所致；政府方面的原因则主要在于政府通过有失偏颇的政策和行政权力不当干预了资源的初次配置、人为分割了市场、阻碍了生产要素及市场主体的自由流动,同时政府对国民收入初次分配的监管还存在着较多缺位之处。接着从税收、财政转移支付、社会保障三个角度出发,对国民收入再分配严重失衡的原因进行了深入探讨。最后论述了国民收入分配失衡的原因还与我国国民收入第三次分配体系不完善、与收入分配相关法律法规不健全、工会组织失效及收入分配预警机制不完善等息息相关。在国外借鉴部分选取了比较典型的四个国家,分别是收入差距较小的瑞典和韩国、收入差距较大的美国、收入差距巨大的巴西等国家,研究了这些国家收入分配状况、收入分配差距对经济社会发展的影响,以及这些国家解决收入差距问题的政策措施,为调节我国目前过大的收入分配差距提供了借鉴参考。本文最后提出了构建和谐收入分配体系的制度设计。首先从理论层面阐述了和谐收入分配体系的构建应该遵循的原则：改革发展成果全体人民共享原则;效率与公平相统一原则;制度创新与利益和谐原则;初次分配和再分配领域同时调节原则。其次是和谐收入分配体系构建所面临的困难,一是降低政府和资本所得比重所面临的困难；二是国情和发展阶段决定了改革的艰难；三是公平与效率关系难协调；四是收入分配制度改革单兵突进难奏效；五是打破“既得利益集团”的阻扰将会阻力重重；六是“提低控高”的困境。最后提出了构建和谐收入分配体系的政策建议：一是改革完善初次收入分配制度,通过增加地方政府的基本公共服务供给能力,增强政府对垄断行业收入水平的调控力度,加强负外部性的调控强度来强化政府在收入分配中的调控作用,同时校正市场在收入分配方面扭曲失灵状况。二是强力推进收入再分配制度改革,完善财政转移支付制度、税收调节收入分配制度、社会保障制度及改革现金支付限额制度。三是健全第三次分配体系。四是完善相关政策的调整,第一要加快统筹城乡发展,进一步增加农业投资,加快推进新农村建设步伐,快速提高农民收入水平,以此来夯实收入分配基础；第二要适时出台《收入分配法》；第三要改革现行工会组织,赋予工会组织独立自主的地位,健全劳动关系矛盾预警和调解机制,切实发挥工会组织“稳压器”的作用；第四要建立收入分配预警体系,确立收入分配和谐目标,建立收入差距预警机制和收入分配调控机制。本文的创新点：一是本文首次将“差度理论”应用于中国居民收入差距研究,首次系统地研究了我国改革开放30余年来的城市居民收入差度、农村居民收入差度及全国居民收入差度的变化轨迹,及其对我国经济社会发展的深刻影响。二是本文首次运用十分层方法,对我国改革开放以来的城镇居民各收入层的收入演变、农村居民各收入层的收入演变、全国居民各收入层的收入演变过程,进行了全面的、客观的分析、描绘、描述与总结。运用收入差度与基尼系数两种不同的量度方法,双管齐下地对我国的居民收入差距进行了对比性的研究,研究结果表明,收入差度比基尼系数适用范围更广,克服了基尼系数的致命缺陷,比基尼系数更具有精准性。利用差度理论和方法系统研究我国的收入分配差距状况在我国尚属首次,尤其是在研究过程中,运用十分层法分别对城镇居民、农村居民各收入层的收入差距进行立体透视剖析,突破了以往文献中城市、农村居民“平均收入”差距的平面分析；首次计算出了我国自1981年以来的城镇居民人均可支配收入、农村居民人均纯收入十分层数据,填补了相应年份我国的城镇居民基尼系数与农村居民基尼系数的空白。更为重要的是运用差度理论方法计算出了我国改革开放以来城镇居民、农村居民各收入层的收入极差度与均差度,并对均差度和基尼系数比较分析,从而凸显了差度理论的优势,并进一步拓展了差度理论的应用领域,首次将差度理论科学地应用到了我国居民收入分配的现实生活之中,使差度理论进一步得到了升华和提高；本文首次计算出了2010年至2012年全国居民收入数据。三是首次运用“差度理论”和方法对我国不同行业间的收入分配差距进行了系统的分析研究,获得了数十年来我国不同行业之间的收入差度变化轨迹,突破了以往文献中对行业之间“平均工资”差距的简单分析,填补了我国各个行业之间的收入差度空白。本文重要结论：一是通过十分层法对城镇居民、农村居民及全国居民收入分析可知,占全国人口60%以上比重的低收入者和中低收入群体,所获得的收入比重越来越低,多数人占有的财富越来越少,形成穷者愈穷的态势；而占全国人口20%左右的高收入群体所获得的收入比重越来越高,在社会财富蛋糕的分配中,少数富人阶层占有了绝大部分财富,形成富者愈富的态势,收入分配严重畸形。二是自上世纪80年代以来,我国收入分配差距持续扩大,至2005年收入差度见顶回落,近几年收入差距正在缓慢收缩。我国城镇居民、农村居民及全国居民收入差距持续扩大的局面逐渐得以扭转,这表明近年来我国不断加强社会保障建设,大力推进收入分配向低收入群体倾斜的政策效应初步显现。然而,对收入差距开始逐渐缩小形势不能大喜过望,不可掉以轻心,稍有不慎,便会反弹。因为,影响收入差距的下行力量和上行力量并存,下行力量占主导地位,总体收入差距处于下降趋势。转折期是一个比较慢长的过程,不可能快速地将差距自动地降下来,其持续时间受制于多因素的影响,主要因素在于经济结构、社会阶层的变化以及政府收入分配制度和政策的调整,而隐形收入、灰色收入以及靠寻租带来收入分配的问题,将会极大地影响未来收入分配的走势。更多还原

【Abstract】 The problem of income distribution gap is a commonplace subject, attracted by the citizen and officials。Since the reform and opening up, Chinese has made remarkable achievement of economic growth, experiencing a significant expansion of the income gap, which will cause a series of economic and social challenges o From the long-term development of economy and society in China, the problem of great income distribution gap should be taken seriously. The problem of large income distribution is not only an economic problem but also a political problem from the perspective of China’s modernization construction, prosperity and stability. So it is very necessary and urgent to get the reasons and seek effective measures to narrowing the income gap.This paper expatiates on the theory of slope of gap, and then introduces the theory of classical economics, new classical economics, western economics and Marx economics about income distribution and income distribution gap, which provide the important theory support since the construction of the deep reasons for the profound analysis of China’s income distribution pattern of evolution。Using the present a new method of measuring the income distribution-gap of slope and statistical data by the National Bureau of statistics over the past30years, This paper, deeply argues the evolution of the holistic pattern of income distribution, the evolution of the pattern of income distribution in different groups and the imbalance of income distribution, which also provides a realistic basis for the comprehensive understanding of China’s current income distribution gap。Using the method of10stratifications in the research of the inner gap of citizens and farmers, it fills in the blank of relative data.Through the study on the residents’income stratifications over the years in our country, this paper reveals the deep reasons of the imbalance in the distribution of income. From the two dimensions of the market and the government of the primary distribution of national income imbalance, this paper find the reasons as follow:From the analysis of market, the reasons lie in the imperfection of market system and mechanism. From the analysis of government, the reasons are improper intervention of primary distribution of income, artificial segmentation of market, blockage of flow of production factors and low supervision. Then, from the three perspectives of taxation, transfer payments and social security, this paper deeply argues the serious imbalance of redistribution. There are also many other factors generating imbalance of distribution such as imperfection of the third distribution, the imperfection of relative legislation, the failure of labor union and the imperfection of early warning of distribution.This paper select four typical countries, smaller income gap countries as Sweden and Korea, arger income gap countries as American。From the Comparison of the present situation of income distribution, the influence of distribution gap and the policy measures in these countries, this paper provides the references for the adjustment of income gap in our country at present.This paper finally puts forward the system design to construct the harmonious income distribution system. First, building a harmonious system of income distribution should follow the principle as follows:all of the people share in the fruits of reform and development; the unity of efficiency and fairness; institutional innovation and harmony of interests; the simultaneous adjustment of initial distribution and redistribution. Secondly, this paper discusses the difficulties to construct harmonious income distribution system as follows:reducing the difficulties of lowing governmental and capital income shares, the level of development determining the difficulty of the reform, the difficulty of coordinating the relationship between fairness and efficiency, the difficulty of reform of the income distribution system of individual onrush. Finally, the paper put forward the policy recommendations of building a harmonious system of income distribution。One suggestion is to reform and perfect the initial income distribution system through adding the ability of supplying basic public service, adding the ability of control of monopoly industries, adding the control of negative externality and meanwhile adjusting the angulation of income distribution。The second suggestion is to intensely promote the reform of redistribution, improve the transfer payment system, the system of tax adjusting income distribution, the system of social security and the system of limited payment of cash.The third is to perfect the third distribution system.The fourth is to improve the adjustment of related policy。Firstly, accelerate balanced development of urban and rural areas, add investment of agriculture, accelerate the construction of new villages, accelerate the enhancing of revenue of farmers, so getting the basement for income distribution. Secondly, propose the legislation of income distribution at the right time. Thirdly, reform the labor union, give the labor union independent position, improving the warning system and mediation system of labor relations. Fourthly, build the early warning system of income distribution,.making sure the purpose of income distribution. The innovation of this paper are as follows:First and foremost, the theory of slope of gap is initially proposed in this paper to analyze the income gap of residents China and systematically get the changing trials of deviation of residents’income and the influence to the development of economy and society.Secondly, the method of10stratifications is initially proposed here to study the evolution of the income of rural residents in every level, the evolution of the income of urban residents in every level. This paper compares the two measurements of the theory of slope of gap and gini coefficient and gets the result that the deviation method is more exact than the gini coefficient. The stereoscopic analysis by the method of10stratifications breaks through the usually flat analysis. The data of disposable income of urban resident per capita and the net income of rural resident per capita gotten from the method of10stratifications from1981until now fills in the blank of lacking of relative data.Thirdly, the use of the theory of slope of gap in the study of the income gap between different industries of China breaks through the simple analysis of "average salary", fills the blank of the existing research.Important conclusions of this paper:Firstly, from the results of using the10stratifications method, we get that the low-income group of people takes account more than60%of the total population and gets less percentage of income with the time going, at last reaches the status of the poor getting poorer. Reversely, the wealthy people obtain more and more money.Secondly, from80th last century, the gap of income distribution gets larger. Until2005, the degree of income gap reaches the peak and returns. In recent years, the gap is getting smaller. It means the construction of social security is strengthened and the policy for poor people is working. However, the achievement should be taken care of because the upper force and lower force coexist. The transformation still has a long way to go and the gap will not automatically decline. There are still many factors influencing this process containing the economic structure, the change of social stratification, the adjustment of the system of income distribution, the invisible income, the gray income and so on.更多还原