摘要
１９９９ 年９ 月我国政府对所得税与居民收入同时出台了一系列政策，标志着政府转移支付政策改革的深化。首先，从经济学角度给出了转移支付政策理论依据，分析了转移支付对促进公平分配与经济效率的作用。其次，从两个方面对我国转移支付政策进行实证分析：（１）１９８５ 年以来政府转移支付与居民消费需求运行规律；（２） 当前经济形势下我国转移支付政策与其他经济政策效果的比较分析。最后，对我国转移支付政策发展方向提出了建议。
Since September 1999, a series of policies have been imposed on income tax and household income, it means that the government reforms its transfer policies. The paper gives its theortical support according to economics, and analyzes its function in improving fair distrbution of income and economic efficiency. Then the paper empirically studies on transfer policy from two aspects:(1) the internal relationship between government transfer and households consume since 1985; (2)a comparative analysis between transfer and other policies in current economic situation. In the end some suggestions on transfer policy are given.
出处
《财经问题研究》
CSSCI
北大核心
2000年第3期22-27,共6页
Research On Financial and Economic Issues
