我国收入分配制度改革探析——对“十二五”规划中“两个同步”的解读

在收入分配制度改革方面，“十二五”规划明确提出了“两个同步”的发展目标，即居民收入增长和经济发展同步、劳动报酬增长和劳动生产率提高同步。从“两个同步”的内涵入手，具体分析当前我国提出“两个同步”的原因，并从调整和完善国民收入分配格局、建立合理的工资增长机制、发挥税收的调节作用、大力拓宽就业渠道和增加居民收入4个方面具体阐述“十二五”期间实现“两个同步”的途径。

Exploration and analysis on reform of income distribution system in China:an interpretation of "two simultaneousness" in 12th Five-year Plan

On reform of income distribution system,the development goal of "two simultaneousness" is proposed clearly by the 12th Five-year Plan,namely,the simultaneous growth of resident income with economic development,and the simultaneous growth of labor compensation with productivity of labour.From the connotation of "two simultaneousness",the reasons of why "two simultaneousness" is proposed in China are analyzed,and the approaches of realizing "two simultaneousness" during 12th Five-year Plan are expounded from 4 aspects,namely,to adjust and perfect the income distribution pattern in China,to establish reasonable growth mechanism of salary,to exert the regulating function of tax,and to energetically expand the approach of employment and increase the income of resident.