财政调节收入分配的功能研究

Role of Distribution of Income in Public Finance Adjusting

社会主义市场经济条件下,收入分配是我国确立的财政职能之一。当前,我国居民的收入分配差距出现明显扩大的态势,要求财政发挥调节收入分配的功能,但是我国现阶段的制度安排在调节收入分配方面功能弱化,需要通过新的制度设计建立有效的收入分配调控体系。对此,提出了加强财政调节收入分配功能的措施。

Under the circumstances of socialism market economy,the distribution of income is one of the function of public finance in china. In recent years, the gap of income distribution in social distribution area has increased greatly,which need public finance to exert its function of adjusting the distribution of income. However, the system arrangements of this phase can not meet the demands and need to be altered and improved. So this article puts forward some measures for strengthening the function of public finance in adjusting the distribution of income.