文档介绍：山西财经大学
硕士学位论文
财政视角下的城乡收入公平分配研究--山西省城乡收入分配实
证分析
姓名:王玮
申请学位级别:硕士
专业:财政学
指导教师:昝志宏
2011-03-10
财政视角下的收入公平分配研究

摘要

近年来,随着我国经济的快速发展,城镇居民和农村居民的收入都得到了
显著提高,但是,城乡居民收入差距却逐年拉大。山西省和全国一样,城镇居
民和农村居民的收入近年来得到了显著提高,但山西省的城乡居民收入水平要
低于全,城乡居民收入差距有逐年扩大的趋势。
山西省的城乡居民收入水平低于全是因为山西省的自然地理
环境较差、重工业发达而轻工业发展滞后,本身的经济不是很发达。山西省城
乡居民收入差距拉大的原因是多方面的,山西省本身的自然地理环境因素不利
于发展农业,城乡二元经济结构体制的存在制约着农业的进一步发展,但最重
要的是城乡财税政策方面存在的差距,这既有历史遗留政策的影响,也有市场
经济过程中后续政策的影响。
本文从研究城乡居民收入的数据入手,首先分析山西省城乡居民的收入构
成情况,有针对性的提出缩小城乡收入差距的财税对策;其次从山西省城乡不
同的财税政策入手,分析比较山西省城乡财税政策的不同,对于城市有而农村
没有的财税优惠政策,政府要进行补充,使农村能够享受到与城镇一样的财税
政策待遇,同时,通过财政投融资、社会保障、财政补贴和税收政策等各种财
政调节手段,政府在经济、社会公共事业、基础设施建设、社会保障等方面要
给予农村更多的财税政策优惠,最终的结果是要实现山西省农村和城镇财税政
策的平等待遇,提高农村居民的收入水平,缩小城乡居民收入差距。

【关键词】城乡居民收入差距财政投融资社会保障财政补贴税收

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财政视角下的收入公平分配研究

Abstract

In recent years, with the rapid development of our economy, the e of urban and the rural
residents have been significantly improved, however, the e gap between urban and rural
residents larger year by year. In recent years, the urban and rural residents' e in Shan xi
province has been significant increase, but the e level of Shan xi province lower than whole
national, and the e gap is wider year by year.
The e level of Shan xi province lower than whole national, the reason is that the poor
geographical environment, the undeveloped light industry and developed heavy industry, so its
economy is not very developed. The e gap between the urban and rural residents' e, for
many reasons, the natural geographical environment factors in Shan xi against to the development
of agriculture, the dual-economic structure system exists restricts the further agriculture
development, but the most important reason is that the gaps of urban-rural policies, which both the
historical impact of policies, but also the follow-up policy process of market economy.
In recent years, with the rapid development of our