转型社会中财政对收入分配的影响——基于我国不同发展阶段的理论实证  

The Impacts of Fiscal Regime and Policies on Income Distribution in the Transition Society——An Empirical Study Based on Different Development Stages of China

作　　者：蔡跃洲[1] 

机构地区：[1]中国社会科学院数量经济与技术经济研究所,北京100732

出　　处：《财经研究》2008年第11期4-15,共12页Journal of Finance and Economics

基　　金：中国博士后科学基金(题目:我国财政政策与收入分配关系研究;主持人:蔡跃洲;编号:20070410113)

摘　　要：财政对收入分配的影响不仅限于再分配更在于初次分配环节。文章借助数理模型分析了我国不同阶段财政对收入分配的作用机制,研究表明:(1)财政制度安排影响要素分配和分配基本格局。初次分配格局确定后,再分配调节作用有限。长期中,财政将通过居民要素结构影响收入分配;(2)我国不同阶段的分配状况是财政体制和发展战略目标的必然结果;(3)构建和谐社会条件下,财政支出结构将有利于人力资本积累、提高收入水平、缩小收入差距。The impacts of fiscal regime and policies are not only on redistribution, but also on the primary distribution. Through mathematical models, the paper analyzes the impacts of fiscal regime and policies on income distribution on different development stages. The results show that： （1）Fiscal institutional arrangement has significant influences on factor distribution and distribution pattern. Re-distributional polices only can smooth the distribution gap to a limited extent after the primary distribution pattern has been fixed. In a long run, fiscal regime and policies affect income distribution by factor structure of residents. （2） The distribution situation of different development stages is the outcome of fiscal regime and development strategic objective in China. （3） With the background of the construction of harmonious society, fiscal expenditure structure is beneficial to the accumulation of human capital, which will improve the income level and shorten the income gap in the future.

关 键 词：财政 收入分配 发展阶段 

分 类 号：F810.4[经济管理—财政学]