【摘要】：公允價(jià)值計(jì)價(jià)模式存在順周期效應(yīng)，總向市場(chǎng)傳遞樂(lè)觀的信息，會(huì)助推資產(chǎn)價(jià)格的上漲。此時(shí)，舉債經(jīng)營(yíng)與借入高利貸低的人也開(kāi)始紛紛舉債，舉債帶來(lái)的收益總是大于舉債的資金成本，，財(cái)務(wù)杠桿以及財(cái)務(wù)杠桿的過(guò)分使用進(jìn)一步抬高了資產(chǎn)價(jià)格，由于舉債規(guī)模不斷擴(kuò)大，財(cái)務(wù)杠桿加劇，通脹預(yù)期加大和資產(chǎn)泡沫最終形成了，這就導(dǎo)致了銀行儲(chǔ)蓄的低利率與房地產(chǎn)價(jià)格上漲帶來(lái)的高收益之間的收益寬幅現(xiàn)象。在收益寬幅影響下，居民收入結(jié)構(gòu)失衡，導(dǎo)致收入差距越來(lái)越大，社會(huì)矛盾激化，不利于社會(huì)穩(wěn)定和經(jīng)濟(jì)的可持續(xù)發(fā)展。 居民收入一直是社會(huì)熱點(diǎn)問(wèn)題，尤其在當(dāng)下居民收入結(jié)構(gòu)失衡，收入差距越來(lái)越大，已經(jīng)影響社會(huì)穩(wěn)定和經(jīng)濟(jì)的可持續(xù)發(fā)展的情況下，研究這一問(wèn)題更具現(xiàn)實(shí)意義。十一屆全國(guó)人大第五次會(huì)議的政府工作報(bào)告指出，要堅(jiān)持“穩(wěn)增長(zhǎng)、控物價(jià)、調(diào)結(jié)構(gòu)、惠民生、抓改革、促和諧”的工作方針。收益寬幅為解釋收入結(jié)構(gòu)失衡問(wèn)題提供了一個(gè)全新的切入點(diǎn)。本文使用收益寬幅、公允價(jià)值的順周期效應(yīng)等工具，分析了居民收入結(jié)構(gòu)失衡的原因，并有針對(duì)性的提出了收入分配改革的建議：調(diào)控收益寬幅、遏制流動(dòng)性，穩(wěn)定資產(chǎn)價(jià)格、充分尊重市場(chǎng)，發(fā)揮市場(chǎng)調(diào)節(jié)的作用、調(diào)整效率與公平的關(guān)系、加快財(cái)稅制度改革等。
[Abstract]:Fair value valuation model has a pro-cyclical effect, always sending optimistic messages to the market, will promote the rise of asset prices. At this time, people who borrow money and borrow money with low usury are also beginning to borrow one after another. the benefits of borrowing are always greater than the capital cost of borrowing, and the excessive use of financial leverage and financial leverage further raises the price of assets. As the scale of borrowing continues to expand, financial leverage intensifies, inflation expectations increase and asset bubbles finally form, which leads to a wide return between low interest rates on bank savings and high yields from rising real estate prices. Under the influence of wide income, the income structure of residents is out of balance, which leads to the increasing income gap and the intensification of social contradictions, which is not conducive to social stability and sustainable economic development. Residents' income has always been a hot social issue, especially in the current income structure imbalance, income gap is increasing, has affected social stability and sustainable development of the economy, the study of this problem is more practical significance. The government work report of the fifth session of the 11th National people's Congress pointed out that it is necessary to adhere to the working principle of "stabilizing growth, controlling prices, adjusting the structure, benefiting the people's livelihood, grasping reform, and promoting harmony." The width of income provides a new entry point for explaining the imbalance of income structure. This paper analyzes the causes of the imbalance of residents' income structure by using the tools of income breadth and fair value, and puts forward some suggestions for the reform of income distribution: regulating the width of income, curbing liquidity and stabilizing asset prices. Fully respect the market, give full play to the role of market regulation, adjust the relationship between efficiency and fairness, speed up the reform of the fiscal and tax system, and so on.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F124.7

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