基于主体视角的国民收入分配格局研究——对中、日两国的实证比较  

A Study on the Distribution of the National Income from the Point of View of the Institutional Sectors a comparison between China and Japan

作　　者：曾国安[1,2] 黄浩[1,2] 胡晶晶[1,2] 

机构地区：[1]武汉大学经济与管理学院 [2]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《经济管理》2009年第2期1-8,共8页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金重大项目"合理调整国民收入分配格局;逐步解决地区之间和部分社会成员收入差距过大问题研究"(05※ZD047);教育部人文社会科学研究基地重大项目"城镇社会养老保险制度可持续发展问题研究"(02JAZJD630005)。

摘　　要：国民收入在居民、企业和政府之间的分配格局合理与否决定着居民福利水平的提高、企业的持续发展和公共服务的持续发展能否协调共进。中国与日本的国民收入分配格局存在着明显的差异。与日本相比,在国民收入初次分配和再分配中,中国住户部门的所得份额明显偏低,而企业部门和政府部门所得份额明显偏高,中国的国民收入分配格局存在着明显的向企业和政府倾斜的倾向。这对国内消费需求的增长、居民生活水平的提高和产业结构的升级都产生了不利的影响,应该采取提高劳动者报酬收入在国民收入初次分配中的比重、减轻居民税收负担、增加政府对居民的转移支出、放松对企业向职工提供补助和福利的管制等措施,提高居民在国民收入分配中的比重。A rational distribution of the national income among households, enterprises and governments can promote the coordinated development of households＇ welfare, enterprises and public service. There are marked differences in the distribution of the national income between China and Japan. Compared with Japan, the share of households has been evidently on the low side and the share of enterprises and governments are significantly on the high side in the process of primary distribution and redistribution of national income in China. Basically, the distribution of the national income in China show favor to enter prises and governments, which is not conducive to expanding the domestic consumption demand, improving living standards of households and upgrading the industrial structure. In order to enhance the share of households in the distribution of national income, we should gradually raise the proportion of compensation of laborers in the primary distribution of national income, reduce taxation of households, increase the transfer payments from governments to households and relax the regulation on enterprises to provide subsidies and welfare for workers and staff.

关 键 词：国民收入分配格局 初次分配 再分配 资金流量表 

分 类 号：F014.4[经济管理—政治经济学]