促進(jìn)城鄉(xiāng)居民收入合理分配的財(cái)政政策研究
發(fā)布時(shí)間：2018-07-15 08:49
【摘要】：“不患寡而患不均”。從古至今，人們一直崇尚公平，它是社會(huì)穩(wěn)定的基石。當(dāng)今，收入分配問(wèn)題成為人們關(guān)注的焦點(diǎn)，備受社會(huì)各界人士關(guān)注，即使今天，促進(jìn)城鄉(xiāng)居民收入合理分配依然是構(gòu)建社會(huì)主義和諧社會(huì)的首要任務(wù)和重要基礎(chǔ)。2013年1月份國(guó)家統(tǒng)計(jì)局公布了10年間我國(guó)基尼系數(shù)的統(tǒng)計(jì)數(shù)據(jù)，2004年的0.473為其最低值，可見(jiàn)，我國(guó)的城鄉(xiāng)收入不平等問(wèn)題越來(lái)越嚴(yán)重。如何有效的遏制城鄉(xiāng)居民收入分配差距的擴(kuò)大，避免出現(xiàn)嚴(yán)重的馬太效應(yīng)，使得財(cái)富合理分配，社會(huì)和諧，，是我們需要關(guān)注的一個(gè)重要課題。 財(cái)政政策從公平和效率兩個(gè)角度在理論上給解決城鄉(xiāng)收入分配問(wèn)題提供支撐，特別是2002年以來(lái)，呼聲不斷的民生支出，還有2008年首次被提出的結(jié)構(gòu)性減稅，成為緩解城鄉(xiāng)收入分配差距的利器。 本文就是從財(cái)政政策角度來(lái)研究如何促進(jìn)城鄉(xiāng)居民收入的合理分配問(wèn)題，總結(jié)出財(cái)政支出和稅收在促進(jìn)城鄉(xiāng)居民收入合理分配方面存在的問(wèn)題，并在此基礎(chǔ)上給出解決上述問(wèn)題的政策建議。本文主要內(nèi)容包括如下七章： 第一章為緒論部分，主要介紹本文的選題背景、研究意義、文獻(xiàn)綜述和主要內(nèi)容，指出本文主要是從“財(cái)政政策”的角度來(lái)研究城鄉(xiāng)居民收入分配差距。 第二章是理論介紹部分。主要包括羅爾斯的“正義論”、阿瑪?shù)賮啞ど氖杖敕峙淅碚摗ⅫS有光的“一元即一元”理論、民生理論以及結(jié)構(gòu)性減稅理論。作為本文研究的理論基礎(chǔ)，上述理論從公平和效率兩方面指出，財(cái)政政策能夠縮小城鄉(xiāng)居民收入分配差距。 第三章是對(duì)城鄉(xiāng)收入分配差距的現(xiàn)狀分析，從基尼系數(shù)、城鄉(xiāng)收入比和泰爾指數(shù)三個(gè)指標(biāo)度量我國(guó)的城鄉(xiāng)居民收入分配差距，指出我國(guó)的城鄉(xiāng)居民收入分配差距近幾年小幅下降，但依舊很大，區(qū)域之間的城鄉(xiāng)居民收入分配差距明顯。 第四章首先定性的分析造成我國(guó)城鄉(xiāng)居民收入分配差距大的原因，然后運(yùn)用灰關(guān)聯(lián)系數(shù)從定量的角度進(jìn)行分析，指出城鄉(xiāng)二元的經(jīng)濟(jì)結(jié)構(gòu)是造成城鄉(xiāng)居民收入分配差距大的主要原因，指出政府在緩解城鄉(xiāng)居民收入分配差距中發(fā)揮著重要的作用。 第五章是對(duì)財(cái)政政策和城鄉(xiāng)居民收入分配關(guān)系進(jìn)行實(shí)證分析。首先運(yùn)用實(shí)證分析我國(guó)財(cái)政支出規(guī)模對(duì)城鄉(xiāng)居民收入分配的影響。然后在財(cái)政支出結(jié)構(gòu)方面，先對(duì)民生支出的總體規(guī)模進(jìn)行分析，指出民生財(cái)政支出可以有效的縮小城鄉(xiāng)居民收入分配差距，再?gòu)膮^(qū)域角度具體分析民生財(cái)政中教育、社會(huì)保障與就業(yè)、醫(yī)療和支農(nóng)支出對(duì)城鄉(xiāng)居民收入分配差距的影響。最后從稅收負(fù)擔(dān)和稅制結(jié)構(gòu)上進(jìn)行多元統(tǒng)計(jì)分析，指出我國(guó)稅收對(duì)城鄉(xiāng)居民收入分配差距造成的影響。 第六章在第五章的基礎(chǔ)上從財(cái)政政策的角度給出促進(jìn)城鄉(xiāng)居民收入合理分配的政策建議及相關(guān)配套措施。 第七章是本文的總結(jié)部分。本章中會(huì)對(duì)本文的研究結(jié)論進(jìn)行總結(jié)并指出文章的不足之處。
[Abstract]:Since ancient times , people have been advocating fairness , which is the cornerstone of social stability . Today , the issue of income distribution has become the foundation of social stability . In January 2013 , the issue of income distribution has become the primary task and important basis for building a socialist harmonious society . In January 2013 , the national statistical office published the statistics of China ' s chini coefficient .
Fiscal policy provides support for solving urban - rural income distribution in theory from two aspects : equity and efficiency . Especially since 2002 , there has been a growing demand for people ' s livelihood , as well as structural tax cuts that have been proposed for the first time in 2008 , which have become a tool to alleviate the gap between urban and rural income distribution .
This paper studies how to promote the reasonable distribution of the income of urban and rural residents from the angle of fiscal policy , summarizes the problems existing in the reasonable distribution of the income of urban and rural residents , and gives the policy suggestion to solve the above problems . The main contents of this paper include the following seven chapters :
The first chapter is the introduction part , mainly introduces the background , the research significance , the literature review and the main contents of this paper , points out that this paper mainly studies the income distribution gap of urban and rural residents from the angle of " fiscal policy " .
The second chapter is the introduction of theory , mainly including Rawls ' Theory of Justice " , Amartya Sen ' s theory of income distribution , Huang Youguang ' s theory of " one element , one element " theory , people ' s livelihood theory and structural tax deduction theory . As the theoretical basis of this paper , the above theory points out that fiscal policy can reduce the income distribution gap between urban and rural residents .
The third chapter is the analysis of the gap between urban and rural income distribution . The gap between urban and rural residents ' income distribution in China is measured from the three indexes of Kenneal coefficient , urban - rural income ratio and Terre index . It is pointed out that the income distribution gap of urban and rural residents in our country has declined in recent years , but the income distribution gap between urban and rural residents in China is still very large .
The fourth chapter analyzes the causes of the gap between urban and rural residents ' income distribution , and points out that the economic structure of urban and rural areas is the main reason for the gap between urban and rural residents ' income distribution . It is pointed out that the government plays an important role in alleviating the income distribution gap between urban and rural residents .
The fifth chapter is an empirical analysis of the relationship between the fiscal policy and the income distribution of urban and rural residents . First , the paper analyzes the overall scale of the rural residents ' income by using the empirical analysis , and points out that the financial expenditure can effectively reduce the income distribution gap of the urban and rural residents . Finally , it points out that the income distribution gap of urban and rural residents can be effectively reduced from the regional perspective . Finally , the paper points out the influence of the tax on the income distribution gap of urban and rural residents .
The sixth chapter , on the basis of the fifth chapter , gives the policy suggestions and relevant supporting measures to promote the reasonable distribution of the income of urban and rural residents from the perspective of fiscal policy .
Chapter 7 is the summary part of this paper . This chapter summarizes the conclusions of this paper and points out the shortcomings of the article .
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.0;F124.7
本文編號(hào)：2123513
[Abstract]:Since ancient times , people have been advocating fairness , which is the cornerstone of social stability . Today , the issue of income distribution has become the foundation of social stability . In January 2013 , the issue of income distribution has become the primary task and important basis for building a socialist harmonious society . In January 2013 , the national statistical office published the statistics of China ' s chini coefficient .
Fiscal policy provides support for solving urban - rural income distribution in theory from two aspects : equity and efficiency . Especially since 2002 , there has been a growing demand for people ' s livelihood , as well as structural tax cuts that have been proposed for the first time in 2008 , which have become a tool to alleviate the gap between urban and rural income distribution .
This paper studies how to promote the reasonable distribution of the income of urban and rural residents from the angle of fiscal policy , summarizes the problems existing in the reasonable distribution of the income of urban and rural residents , and gives the policy suggestion to solve the above problems . The main contents of this paper include the following seven chapters :
The first chapter is the introduction part , mainly introduces the background , the research significance , the literature review and the main contents of this paper , points out that this paper mainly studies the income distribution gap of urban and rural residents from the angle of " fiscal policy " .
The second chapter is the introduction of theory , mainly including Rawls ' Theory of Justice " , Amartya Sen ' s theory of income distribution , Huang Youguang ' s theory of " one element , one element " theory , people ' s livelihood theory and structural tax deduction theory . As the theoretical basis of this paper , the above theory points out that fiscal policy can reduce the income distribution gap between urban and rural residents .
The third chapter is the analysis of the gap between urban and rural income distribution . The gap between urban and rural residents ' income distribution in China is measured from the three indexes of Kenneal coefficient , urban - rural income ratio and Terre index . It is pointed out that the income distribution gap of urban and rural residents in our country has declined in recent years , but the income distribution gap between urban and rural residents in China is still very large .
The fourth chapter analyzes the causes of the gap between urban and rural residents ' income distribution , and points out that the economic structure of urban and rural areas is the main reason for the gap between urban and rural residents ' income distribution . It is pointed out that the government plays an important role in alleviating the income distribution gap between urban and rural residents .
The fifth chapter is an empirical analysis of the relationship between the fiscal policy and the income distribution of urban and rural residents . First , the paper analyzes the overall scale of the rural residents ' income by using the empirical analysis , and points out that the financial expenditure can effectively reduce the income distribution gap of the urban and rural residents . Finally , it points out that the income distribution gap of urban and rural residents can be effectively reduced from the regional perspective . Finally , the paper points out the influence of the tax on the income distribution gap of urban and rural residents .
The sixth chapter , on the basis of the fifth chapter , gives the policy suggestions and relevant supporting measures to promote the reasonable distribution of the income of urban and rural residents from the perspective of fiscal policy .
Chapter 7 is the summary part of this paper . This chapter summarizes the conclusions of this paper and points out the shortcomings of the article .
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.0;F124.7
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