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模板.doc

收入分配职能论文：中国财政收入分配职能弱化及对策研究

【汉字摘要】伴随改革开放不停深入和社会主义市场经济体制建立和完善,中国城镇居民收入水平有了很大提升。和此同时,因为分配制度和激励机制改变,中国居民收入分配格局发生了重大改变,居民个人收入差距不停拉大问题日益显现。收入差距急剧扩大已成为影响中国社会友好稳定和经济健康发展关键问题。市场经济下财政含有调整收入分配职能,不过从中国实践情况来看,财政调整收入分配制度不完善、功效不健全,无法起到缩小收入差距作用,财政收入分配职能出现了弱化现象。本文从完善和强化财政收入分配职能角度出发,提出缩小中国居民收入差距财政调整方法,对调整中国居民收入,缩小收入差距,实现中国社会稳定、经济又好又快发展,含相关键现实意义。本文在查阅大量相关文件和资料基础上,首先叙述了财政收入分配职能等基础理论内容,其次分析了中国居民收入分配差距,并对中国财政收入分配职能弱化现实状况进行原因分析,最终结合分析问题提出完善中国财政收入分配职能对策。具体内容以下：本文首先叙述了财政收入分配职能理论基础,内容包含：财政收入分配职能涵义、财政介入收入分配领域依据、财政实现收入分配职能手段,包含税收、社会保障和公共支出等和财政调整收入分配机理即这些手段怎样作用于收入分配。其次,本文分析中国财政调整收入分配实践,利用基尼系数来反应我们现在较为严重收入分配差距,分析中国财政收入分配职能存在弱化表现和原因：关键表现在税收、社会保障和公共支出在收入分配调整过程弱化,具体原因有：税收上税制结构不合理、收入分配领域税收存在缺点和“缺位”和税收征管工作不力；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公共支出存在支出比重低和支出结构不合理等问题。最终,针对中国财政收入分配存在弱化问题,在明确强化中国收入分配职能目标和思绪基础上,在税收、社会保障支出和公共教育支出三方面提出对应对策。
【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】中国财政收入分配职能弱化及对策研究

摘要

3-4

Abstract

4-5

第一章 绪论

8-14

第一节 研究背景和意义

8-9

一、研究背景

8

二、研究意义

8-9

第二节 中国外研究综述

9-13

一、相关收入分配职能内涵研究

9-11

二、对中国财政收入分配职能弱化原因研究

11-12

三、完善中国财政收入分配职能提议研究

12

四、述评

12-13

第三节 研究内容、思绪和方法

13-14

一、研究内容和思绪

13

二、研究方法

13-14

第二章 财政收入分配职能理论基础

14-24

第一节 收入分配职能是财政关键职能

14-16

第二节 财政介入收入分配依据

16-17

第三节 财政调整收入分配手段和机理

17-24

一、税收和收入分配

17-20

二、社会保障和收入分配

20-22

三、公共支出和收入分配

22-23

四、财政收入分配职能手段选择和搭配

23-24

第三章 中国财政收入分配职能弱化现实状况

24-43

第一节 基尼系数反应收入分配差距

24-26

第二节 中国财政收入分配职能弱化表现和原因

26-43

一、税收调整收入分配弱化

26-34

二、社会保障调整收入分配弱化

34-38

三、公共支出调整收入分配弱化——以公共教育支出为例

38-43

第四章 强化中国财政收入分配职能对策

43-56

第一节 强化中国财政收入分配职能目标和思绪

43-45

一、强化中国财政收入分配职能目标

43-44

二、强化中国财政收入分配职能思绪

44-45

第二节 强化税收调整收入分配对策

45-50

一、转变和优化税制结构

45

二、完善收入分配领域税收制度

45-47

三、适时开征含有收入分配效应税收

47-49

四、提升税收征管工作水平

49-50

第三节 强化社会保障调整收入分配对策

50-52

一、加大财政对社会保障支出支持力度

50-51

二、扩大社会保障制度覆盖面

51

三、提升社会保障统筹层次

51-52

第四节 强化公共教育支出调整收入分配对策

52-56

一、加大财政对教育支出和投资力度

52-53

二、优化公共教育支出结构

53-54

三、实施以中央和省级财政投入为主义务教育财政体制

54

四、完善教育财政转移支付制度

54-56

结语

56-58

参考文件

58-61

致谢

61-62

攻读硕士学位期间公开发表学术论文

62