收入分配职能论文：我国财政收入分配职能的弱化及对策研究
【中文摘要】随着改革开放的不断深入和社会主义市场经济的建立与完善,我国城乡居民收入水平有了很大提高。与此同时,由于分配制度和激励机制的改变,我国居民收入分配格局发生了重大变化,居民个人收入差距不断拉大的问题日益显现。收入差距的急剧扩大已成为影响我国社会和谐稳定和经济健康发展的重要问题。市场经济下的财政具有调节收入分配的职能,但是从我国的实践情况来看,财政调节收入分配的制度不完善、功能不健全,无法起到缩小收入差距的作用,财政收入分配职能出现了弱化的现象。本文从完善和强化财政收入分配职能的角度出发,提出缩小我国居民收入差距的财政调节措施,对调节我国居民收入,缩小收入差距,实现我国社会稳定、经济又好又快发展,具有重要的现实意义。本文在查阅大量相关文献和资料的基础上,首先阐述了财政收入分配职能等基础理论内容,其次分析了我国居民收入分配的差距,并对我国财政收入分配职能弱化的现状进行原因分析,最后结合分析的问题提出完善我国财政收入分配职能的对策。具体内容如下：本文首先阐述了财政收入分配职能的理论基础,内容包括：财政收入分配职能的涵义、财政介入收入分配领域的依据、财政实现收入分配职能的手段,包括税收、社会保障和公共支出等以及财政调节收入分配的机理即这些手段如何作用于收入分配的。其次,本文分析我国财政调节收入分配的实践,运用基尼系数来反
映我们目前较为严重的收入分配差距,分析我国财政收入分配职能存在弱化的表现和原因：主要表现在税收、社会保障和公共支出在收入分配调节过程的弱化,具体原因有：税收上税制结构的不合理、收入分配领域的税收存在缺陷和“缺位”以及税收征管工作不力；社会保障上支出比重低、范围窄和统筹层次低；以公共教育支出为例的公共支出存在支出比重低和支出结构不合理等问题。最后,针对我国财政收入分配存在弱化的问题,在明确强化我国收入分配职能的目标和思路的基础上,在税收、社会保障支出和公共教育支出三方面提出相应的对策。
【英文摘要】With the deepening of reform and open and the establishing and perfecting of the socialist market economic system in our country, the urban and rural residents’ income level is made largely. At the same, because of the change of distribution system and incentive mechanism, the income distribution pattern of our country’s residents has been changed largely, the gap of residents’income level has appeared. The large gap of residents’income level has become the important problem which is harmful for the social’s harmony and stability and the economic’s development.The public finance in the market economic system has the income distribution function. According to the China’s practice, but the system of income distribution function is not perfect, even
does not have the effect of reducing the income gap. The weakening of the fiscal income distribution function has appeared. This article will put forward some fiscal adjustment measures in order to reduce the income gap of residents in our country from the perfecting and strengthening fiscal income distribution function, which has the important practical significance in adjusting income distribution and achieving social’s harmony and stability and the economic
development.Based on consulting a number of literature and materials, firstly this article will elaborate on the reason and means of public finance adjusting income distribution, then will analysis the situation of the income distribution gap of residents in our country and the reason of the weakening of fiscal income distribution function. At last this article will put forward some fiscal adjustment measures in order to reduce the income gap of residents in our country. Specific content as follows:Firstly, this article will elaborate the
theoretical basis of the fiscal income distribution function, including the meaning reason and methods of fiscal income distribution function. The methodes contains taxation, social security and public expenditure.Secondly, the article will analysis the practice of fiscal income distribution function.
It will use gini coefficient to reflect the current income distribution gap which was serious, then will analysis the performance which is that taxation, social security and public expenditure are weak in adjusting income distribution function and reason of the weakening of fiscal income distribution function. Detail reasons: taxation structure is unreasonable, the taxation for income distribution is unperfected and absence and the activities of taxation collection is ineffective; the social security is short in expenditure narrow in range and is low overall level. The public expenditure is short and the struction of it is unreason.Finally, according to the problem above, based on clearing the ideas and targets of perfecting the income distribution functions, this article will put forward some fiscal adjustment measures in taxation, social security and public expenditure.
【关键词】收入分配职能 税收 社会保障 公共教育支出
【英文关键词】income distribution function taxation social security public education expenditure
【目录】我国财政收入分配职能的弱化及对策研究3-4
Abstract4-5
第一章 绪论8-14
摘要第一节 研
究背景与意义8-98-9
一、研究背景8二、研究意义一、关于收入分配职
第二节 国内外研究综述9-13
能内涵的研究9-11研究11-121213-1413-14
二、对我国财政收入分配职能弱化原因的
三、完善我国财政收入分配职能建议的研究
第三节 研究内容、思路和方法
二、研究方法
第
四、述评12-13
一、研究内容和思路13
第二章 财政收入分配职能的理论基础14-24
14-16
一节 收入分配职能是财政的重要职能入收入分配的依据机理17-24收入分配20-22
16-17
第二节 财政介
第三节 财政调节收入分配的手段和
17-20
二、社会保障与
四、财
一、税收与收入分配
三、公共支出与收入分配22-23
政收入分配职能手段的选择和搭配23-24入分配职能弱化的现状24-43配差距24-26因26-43
第三章 我国财政收
第一节 基尼系数反映的收入分
第二节 我国财政收入分配职能弱化的表现和原一、税收调节收入分配的弱化26-34
二、社会
保障调节收入分配的弱化34-38弱化——以公共教育支出为例38-43入分配职能的对策
43-56
三、公共支出调节收入分配的
第四章 强化我国财政收
第一节 强化我国财政收入分配职能一、强化我国财政收入分配职能的目标
的目标和思路43-4543-44
二、强化我国财政收入分配职能的思路44-45
45-50
一、转变和优化
第二节 强化税收调节收入分配的对策税制结构45
二、完善收入分配领域的税收制度45-47
47-49
四、提高税收征
三、适时开征具有收入分配效应的税收管工作水平49-50
第三节 强化社会保障调节收入分配的对策
50-52一、加大财政对社会保障支出的支持力度50-51
三、提高社会保障的统筹
二、扩大社会保障制度的覆盖面51层次51-5252-56
第四节 强化公共教育支出调节收入分配的对策一、加大财政对教育的支出和投资力度52-53
三、实行以和省级财政四、完善教育财政转移支付参考文献58-61
致谢
二、优化公共教育支出结构53-54投入为主的义务教育财政54制度54-5661-62
结语56-58
攻读硕士学位期间公开发表的学术论文62