【摘要】：隨著我國經(jīng)濟快速發(fā)展，人民的生活水平得到了普遍的提高，隨之而來的是收入分配格局的改變，城鄉(xiāng)居民收入差距越來越大。促進收入公平、合理分配，，成為當下社會的熱點問題。解決收入分配問題，單純依靠市場力量和社會力量是遠遠不夠的，這就需要政府來干預居民收入分配。在諸多解決手段中，財政支出政策有著重要的作用。本文從財政支出的角度，研究支出項目對遼寧城鄉(xiāng)居民收入差距的影響程度，指出財政支出中的問題與不足，并提出縮小城鄉(xiāng)居民收入差距的財政支出的政策建議。 在研究方法上，本文采取了數(shù)據(jù)分析法和實證分析法相結(jié)合，闡述財政支出對城鄉(xiāng)居民收入分配的現(xiàn)狀和實證效果。以市場失靈與政府干預、福利經(jīng)濟學、新劍橋?qū)W派轉(zhuǎn)移支付理論、米德與舒爾茨的財政支出理論等經(jīng)濟學研究理論為理論基礎，然后對財政支出的項目進行實證分析。 本文共分為七個部分。第一部分是緒論，主要介紹選題背景和研究意義、國內(nèi)外研究現(xiàn)狀以及研究方法等等。第二部分是財政支出調(diào)節(jié)城鄉(xiāng)居民收入分配的理論基礎。這一部分介紹了市場失靈與政府干預、福利經(jīng)濟學理論、新劍橋?qū)W派轉(zhuǎn)移支出理論、米德與舒爾茨的財政支出理論，為研究縮小城鄉(xiāng)居民收入差距提供理論基礎。第三部分是遼寧財政支出在城鄉(xiāng)居民收入分配方面的現(xiàn)狀。第四部分是遼寧省財政支出對城鄉(xiāng)居民收入分配的實證研究。主要從財政支出項目對遼寧城鄉(xiāng)居民收入差距的影響。第五部分，分析遼寧財政支出在城鄉(xiāng)居民收入分配方面的問題及原因。第六部分主要介紹國外財政支出在縮小居民收入差距方面的經(jīng)驗以及啟示。第七部分提出了財政支出縮小城鄉(xiāng)居民收入差距的政策建議。
[Abstract]:With the rapid economic development of our country, the living standard of the people has been generally improved, followed by the change of income distribution pattern, the income gap between urban and rural residents is increasing. Promoting income fairness and rational distribution has become a hot issue in the current society. To solve the problem of income distribution, it is far from enough to rely solely on market forces and social forces, which requires the government to interfere with the income distribution of residents. In many ways, the fiscal expenditure policy plays an important role. From the perspective of fiscal expenditure, this paper studies the influence of expenditure items on the income gap between urban and rural residents in Liaoning Province, points out the problems and deficiencies in fiscal expenditure, and puts forward some policy suggestions for narrowing the income gap between urban and rural residents. In terms of research methods, this paper adopts the combination of data analysis and empirical analysis to expound the current situation and empirical effect of fiscal expenditure on income distribution of urban and rural residents. Based on the theories of market failure and government intervention, welfare economics, transfer payment theory of Neo-Cambridge School, Meade and Schultz's theory of fiscal expenditure, this paper makes an empirical analysis on the items of fiscal expenditure. This paper is divided into seven parts. The first part is the introduction, mainly introduces the background and significance of the topic, domestic and foreign research status and research methods and so on. The second part is the theoretical basis of adjusting the income distribution of urban and rural residents. This part introduces market failure and government intervention, welfare economics theory, new Cambridge school transfer expenditure theory, Mead and Schultz's fiscal expenditure theory, which provides a theoretical basis for the study of narrowing the income gap between urban and rural residents. The third part is the present situation of Liaoning fiscal expenditure in income distribution of urban and rural residents. The fourth part is the empirical study of Liaoning Province fiscal expenditure on urban and rural residents income distribution. Mainly from the financial expenditure items on the income gap between urban and rural residents in Liaoning. The fifth part analyzes the problems and reasons of Liaoning fiscal expenditure in income distribution of urban and rural residents. The sixth part mainly introduces the experience and enlightenment of foreign fiscal expenditure in narrowing the income gap. The seventh part puts forward the policy suggestions of reducing the income gap between urban and rural residents.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F124.7;F812.45

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