中国式财政现代化规范财富积累机制研究——基于机会、过程与结果公平视角  

Exploring Wealth Accumulation Mechanisms in Chinese-Style Financial Modernization:A Study of Fairness in Opportunity,Process,and Outcome

作　　者：杨志安[1] 付正淦 Yang Zhian;Fu Zhenggan(School of Economics,Liaoning University,Shenyang)

机构地区：[1]辽宁大学

出　　处：《经济社会体制比较》2024年第2期85-94,共10页Comparative Economic & Social Systems

基　　金：国家社会科学基金重大项目“人口增长趋势的经济社会影响及应对研究”(项目编号:22&ZD195)。

摘　　要：实现共同富裕是中国式现代化的重要任务。规范财富积累机制、协同经济发展与财富积累目标需要以中国式财政现代化为保障。文章测算了2015~2021年城乡居民异质性收入结构、基本公共服务均等化程度、行业报酬差距与劳动要素报酬占比等,结果显示中国财富积累的公平性指标普遍改善,但仍存在城乡与区域之间、国有经济与非国有经济之间不均衡发展等问题。文章认为,应改善基本公共服务均等化以尽可能地保障各要素在财富积累的起点公平;适时施行垄断利润税或超额工资税等手段,缩小行业间工资差距水平,规范财富积累的过程公平;完善税收优惠政策推动捐赠文化养成,健全社会保障动态识别体系,以补齐低收入群体财富积累短板,规范财富积累结果公平。The modernization of Chinese finance,rooted in dialectical materialism,serves as a pivotal instrument in harmonizing economic development and wealth accumulation.By delineating the mechanism of wealth regulation through the modernization of Chinese finance,this study assesses the heterogeneous income structure of urban and rural residents,the level of basic public service equalization,industry compensation differentials,and the proportion of labor factor compensation from 2015 to 2021.The findings reveal overall improvements in the fairness indicators of China's wealth accumulation mechanism,yet persisting challenges such as urban-rural and regional disparities,as well as discrepancies between state-owned and non-state-owned sectors.Suggestions are made to enhance the equalization of basic public services to maximize fairness in the wealth accumulation process.Additionally,timely implementation of measures such as levying monopolistic profit taxes can aid in addressing market inefficiencies like information asymmetry and monopolies,thereby regulating the fairness of wealth accumulation.Attention should be focused more on bridging the wealth gap during the accumulation process rather than solely on the end result.Efforts to bridge the wealth gap for low-income groups must strike a balance between fairness and efficiency,addressing issues of excessive wealth accumulation.These proposals offer a theoretical and practical foundation for realizing the objective of common prosperity and advancing the Chinese path to modernization.

关 键 词：财政政策 中国式现代化 财富积累机制 共同富裕 收入分配秩序 

分 类 号：F812[经济管理—财政学]