| 论我国收入分配制度的缺陷与改革 |
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| 引用本文： | 宋桂霞. 论我国收入分配制度的缺陷与改革[J]. 学术交流, 2011, 0(1) |
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| 作者姓名： | 宋桂霞 |
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| 作者单位： | 大庆师范学院,经济发展研究所,黑龙江,大庆,163712 |
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| 摘 要： | 坚持按劳分配与按生产要素贡献分配相结合的分配制度依据的是马克思的生产要素分配理论而形成的。然而,我国现行的分配制度还有待改革与完善,即按劳分配与按生产要素贡献分配相结合尚未有效实现;城乡分割的二元经济社会结构和土地产权制度的缺陷导致居民收入分配差距的扩大;税收制度和社会保障制度的调节功能没有得到正常发挥。为此,必须深化分配制度改革,完善按劳分配与按生产要素贡献分配相结合的分配制度,实行劳动力产权制度;建立城乡统一制度;深化土地制度改革,保护农民的合法权益;建立健全税收制度;统筹城乡社会保障制度。为缩小收入分配差距,实现分配公平和社会和谐提供制度保障。
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| 关 键 词： | 收入分配制度 劳动力产权 税收制度 社会保障 |
On the Inadequacy and Reform of Our Income Distribution System |
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| Song Guixia. On the Inadequacy and Reform of Our Income Distribution System[J]. Academic Exchange, 2011, 0(1) |
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| Authors: | Song Guixia |
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| Affiliation: | Song Guixia(Institute of Economy and Development,Daqing Normal College,Daqing 163712,China) |
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| Abstract: | Distribution system according to both work and contribution rate of production factor was formed in the light of Marx's production factor distribution theory.However,current distribution system in our country deserves reform and improvement,that is,distribution system according to both work and contribution rate of production factor failed to be realized efficiently;intersected dual economical and social structure between urban and rural areas and inadequacy of land property right system enlarge farmers' in... |
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| Keywords: | income distribution system property right of labor taxation system social security |
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