我国国民收入分配中政府收支的规模与结构  

The Scale and Structure of Governmental Revenue and Expenditure in Chinese Income Distribution

作　　者：王宏伟[1] 李平[1] 樊明太[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：《西部论坛》2012年第6期38-51,共14页West Forum

基　　金：中国社会科学院重大国情调研项目"国民收入分配与贫富差别现状调研"

摘　　要：我国国民收入初次分配向企业倾斜,劳动者报酬占GDP比重逐步下降,且资本所得要高于劳动所得;再分配向政府倾斜,经过调节后只有政府部门收入的比重是上升的,政府实际收入的规模较大,而居民收入比重呈逐步下降趋势。我国宏观税负呈现上升趋势,并且由于大量制度外收入的存在使大口径宏观税负上升较快。我国政府职能偏好于资源配置,财政支出具有典型的"重视经济服务和一般公共服务,忽视社会发展和人力资本投资"的特征。一方面,要深化收入分配改革,尤其应优化财政收支预决算,强化财税政策对国民收入分配的调节作用,促进国民收入的合理分配;另一方面,应转变政府职能,合理使用政府收入,优化支出结构,将财政政策着力点偏向分配公平,促进社会福利的最大化。Chinese national initial income distribution is inclined to the enterprises,the proportion of the wages of the workers to GDP is decreasing year by year,furthermore,capital earnings are higher than working benefit,the income redistribution is inclined to governments,after the adjustment,only the ratio of the revenue of governmental departments is rising,the scale of real governmental revenue is bigger,however,the ratio of inhabitants＇ income shows the trend of gradual decrease.China＇s macro tax is rising,furthermore,the existence of a lot of revenue outside system makes macro-tax fast rise.Chinese governmental duty prefers to resources allocation,fiscal expenditure has typical characteristics of ＂emphasizing economic service and general service but ignoring social development and human capital investment.On the one hand,China should deepen income distribution reform,especially optimize the budget of financial revenue and expenditure,consolidate the adjusting role of financial and tax policy in national income distribution,boost the reasonable income distribution of Chinese nationals,on the other hand,China should change governmental duty,reasonably use governmental revenue,optimize expenditure structure,use financial policy to boost income distribution fairness and the maximization of social welfare.

关 键 词：国民收入分配 政府收入 居民收入 企业收入 财政收入 预算外收入 制度外收入 宏观税负 政府支出 财政支出 

分 类 号：F124.7[经济管理—世界经济] F812.4