摘要
如何在高质量发展中促进共同富裕,收入分配是关键问题。本文基于调整后国际可比口径资金流量表数据,对国民收入分配进行国际比较。研究发现:初次分配阶段,我国企业部门挤占了住户部门的初次分配总收入,资本要素相比劳动要素更为强势;再分配阶段,我国社会保障及税收的再分配调节功能较弱;实物收入再分配阶段,我国实物社会转移占比偏低,实物福利对住户部门福利水平的提升作用有限。未来须完善按要素分配机制,优化税收、社保制度安排,重视实物福利支出对居民福利的促进作用,在高质量发展中促进共同富裕的实现。
National income distribution is a key issue in the study of how to promote common prosperity through highquality development.This paper conducts an international comparison study on national income distribution based on the data of the adjusted international comparable flow of funds table.This study draws the following conclusions:compared to the foreign countries,(i)within the primary distribution,the total income of the enterprise sector erodes the income of household sector,indicating the capital factor is stronger than the labor one in China;(ii)within the secondary distribution,the adjustment function of social security and tax underplay its role;(iii)within the redistribution in kind,the scale of social transfers in kind in China is relatively lower,and the function of public services is limited in improving households’welfare.We suggest to improve the distribution mechanism based on production factors,improve the system of tax,social security and public services,promoting the realization of common prosperity through high-quality development.
作者
唐雅
许宪春
王洋
TANG Ya;XU Xianchun;WANG Yang(School of Government,Nanjing University,Nanjing,210033;China Finance 40 Forum,Beijing,100080;Digital Economy Laboratory,University of International Business and Economics,Beijing,100029)
出处
《中国经济问题》
北大核心
2025年第2期42-56,共15页
China Economic Studies
基金
国家社会科学基金重大项目(18ZDA124)
清华大学文科建设“双高”计划项目(2021TSG07008)
中央高校基本科研业务费专项资金资助(2025300097)。
关键词
要素收入分配
共同富裕
资金流量表
国际比较
收入差距
functional income distribution
common prosperity
flow of funds table
international comparison
income inequality
