【作者】 宋桂霞；

【导师】 齐晓安；

【作者基本信息】 东北师范大学 ， 马克思主义基本原理， 2010， 博士

【摘要】 个人收入分配是民生之源,收入分配状况关乎百姓生活的改善,家庭的稳定和社会的和谐,是人民群众最关心、最直接、最现实的利益所在。当前我国个人收入分配存在较为严重的失衡与不公等一系列问题,且呈现居民的收入分配差距不断扩大,非均等化日趋严重的态势。收入分配差距过大,贫富悬殊不仅严重制约和障碍我国改革的深化和进一步推进,危及经济社会稳定和全面协调可持续的发展,也与我国构建社会主义和谐社会的内在要求直接相悖,更与全面建设小康社会,实现共同富裕和社会主义现代化建设宏伟目标南辕北辙,严重背离。构建社会主义和谐社会必须协调收入分配关系,科学调节收入分配差距,也要求收入分配差距理论的研究必须有新突破,要与时俱进,不断创新。本文以科学发展观为统领,遵循构建社会主义和谐社会的内在要求,尝试从新视角对收入分配差距调节这一关乎和谐社会构建,关乎我国经济社会全面发展和稳定的重大理论和实践问题进行自觉地、全面地、系统地研究。本文从科学界定和阐释收入分配差距涵义、意义和相关理论入手,在多维度,全面审视我国收入分配差距的现状、深入分析问题成因,并借鉴国外收入分配差距调节有益经验的基础上,遵循构建社会主义和谐社会的内在要求和原则,尝试探寻有利于社会主义市场经济发展,加快全面小康社会建设,实现社会和谐的收入分配差距调节的对策。本文由导论和五章组成：导论主要阐述选题背景、研究意义；研究内容、结构安排及研究方法；研究的创新之处、难点及不足,引出本文要研究的问题。第一章社会主义和谐社会收入分配差距调节的概念、要求及基本理论。首先,本章主要阐述了社会主义和谐社会收入分配差距调节的概念。其次,论述了社会主义和谐社会收入分配差距调节的要求。再次,归纳梳理了社会主义和谐社会收入分配差距调节的基本理论。包括马克思主义经典作家关于社会和谐与收入分配差距调节的理论；西方学者关于社会和谐与收入分配差距调节的理论；我党关于社会和谐与收入分配差距调节的理论。第二章我国收入分配差距演变态势、现状及原因。首先,本章客观地概述了我国收入分配差距演变的总体态势、特征及现状；其次,揭示了我国现阶段收入分配差距存在的原因,从二元经济社会结构、经济政策、经济体制、制度等方面对原因予以了全面审视和多维度、多视角的剖析。第三章国外收入分配差距的现状、调节措施及启示。本章主要选取了两种不同类型的国家进行分析。以美国、日本为代表的发达国家,这两个国家政府为了调节收入分配差距,通过建立比较完善的税收制度和社会保障制度、实施积极的就业政策等措施来调节收入分配差距,取得了显著效果。以印度、巴西为代表的发展中国家,这两个国家和中国有相似之处,他们调节收入分配差距的措施对中国也有一定的启示。他山之石,可以攻玉,这些国家调节收入分配差距的政策措施,对中国制定收入分配政策具有重要的借鉴意义。第四章社会主义和谐社会收入分配差距调节应遵循的原则。本章主要阐述了构建社会主义和谐社会,调节收入分配差距必须遵循的四项原则：即坚持改革发展成果全体人民共享原则；坚持效率与公平相统一原则；坚持制度创新,促进利益和谐原则；坚持初次分配与再分配领域同时调节原则。第五章社会主义和谐社会收入分配差距调节的对策。本章主要阐述了适应构建社会主义和谐社会要求的调节收入分配差距的对策。主要有加快经济科学发展,为调节收入分配差距,实现社会和谐创造所需要的物质基础；深化经济体制和政治体制改革,为调节收入分配差距,实现社会和谐创造良好的体制环境；三是深化收入分配制度改革,健全分配调节体系、完善收入分配差距调节机制；加强制度建设,为促进社会主义和谐社会建设,实现分配公平奠定不可或缺的制度保障等。更多还原

【Abstract】 The personal income distribution is the source of livelihood, so the income distribution, which is closely related with the living improvement of peoplea,with family stability and social harmony, is the most concerned, the most direct and practical interest for the people. At present, a series of problems such as more serious unbalance and injustice are existed in the personal income distribution in China, and the income gap of the residents has kept expanding and in-equalization has become serious. Because the income gap is too large, the polarization of wealth not only restricts and hinders our reform deepening and further promotion, and it threatens the economic and social stability. It is not consistent with the internal requirements to build socialistic harmonious society and seriously deviates from the ambitious target to construct well-to-do society and to realize common prosperity and socialist modernization. The construction of socialistic harmonious society must coordinate the relationship of income distribution and regulate the gap of income distribution scientifically, meantime it requires that the studies of income gap have a new breakthrough, develop with the advance of the times and make unceasing innovation. This article to the scientific development and follow a command of building socialistic harmonious society is the inherence request and try to read a new perspective to adjust the gap between income distribution to build a harmonious society, to our overall economic and social development and stability of the major theoretical and practical problem conscientiously and comprehensive and systematic studies.The paper defines and illustrates the connotation, meanings and related theories of income gap scientifically. From the perspective of many dimensions, the paper makes a comprehensive examination of the current situation of income distribution in China and makes a deep analysis of the causes of the problem, and on the basis of the useful experiences of foreign income gap adjustment, we follow the internal requirements and principles for building socialistic harmonious society, try to explore the development of the socialist market economy, speed up the construction of comprehensive well-to-do society and carry out the countermeasure of income distribution adjustment to achieve social harmony.This paper is composed of the introduction and five chapters:the introduction chiefly elaborates on the background of the chosen topic, research significance; research content, structure arrangement and research method; research innovation, difficult points and shortcomings, and introduces the problem that the paper studies.The first chapter dwells on the concepts and basic theories of income gap adjustment of socialist harmonious society. Firstly, this chapter chiefly elaborates on the concept of income gap adjustment of socialist harmonious society. Secondly, it analyzes the requirements of income gap adjustment of socialist harmonious society. Thirdly, it sums up its basic theories, including the theories of Marxist classical writers, Western scholars and Chinese Communist Party about the income gap adjustment of socialist harmonious society;The second chapter deals with the changing situation, problems and reasons of income gap of the present stage in China. Firstly, this chapter outlines the present overall state, characteristics and situation objectively; secondly, it reveals the existing reasons of income gap at the present stage in China. Furthermore, it analyzes the deep reasons of the existing income gap problems of the recent stage in China from the aspects such as dual economy, economic system and mechanism.The third chapter dwells upon the policy measures and the enlightenment of overseas adjustment income gap. The two kinds of different type countries are mainly chosen to be analyzed in the chapter. Take the developed countries such as US, Japan as a representative example, the governments of these two countries have obtained the remarkable effect by means of the establishment of quite perfect taxation system and social security system and the implementation of the positive employment policy in order to adjust the income gap. Take the developing countries such as India, Brazil as a representative example, these two countries and China have the similarities, and the measures of income gap they adjust have certain enlightenment to China. The learning from others may attack the jade. The policy measures of adjustment income gap these countries adopt have the important model significance to the Chinese formulation of income distributional policy.The fourth chapter deals with the principles that the income gap adjustment of socialist harmonious society should follow. This chapter mainly elaborates on the five chief principles followed strictly in order to construct socialist harmonious society and to adjust income gap: that is to say, persisting in the principle that achievements of the reform and development are shared by people; persisting in the unified principle of efficiency and equity; persisting in the principle of the full employment; persisting in the principle of the benefit harmony; persisting in the principle of simultaneous adjustment between the primary assignment and the redistribution.The fifth chapter deals with the countermeasures of the income gap adjustment of socialist harmonious society. This chapter mainly elaborated on the countermeasures of income gap adjustment and the construction of socialist harmonious society. They include: the material foundation available to speed up the economic development scientifically, to adjust income gap and to realize the social harmony; the good institutional environment used to deepen the reform of the economic system and political system, to adjust income gap and to realize he social harmony; the system safeguard provided to deepen the reform of income distributional system, to adjust income gap and to realize he social harmony; the perfect redistribution adjustment system; the strong enhancement of carrying on the policy measures and promoting the construction of the harmonious society; the enhancement of the legal system construction and the realization of fair distribution.更多还原