收益宽幅现象下的居民收入结构失衡问题研究
发布时间：2019-06-07 09:40
【摘要】：公允价值计价模式存在顺周期效应，总向市场传递乐观的信息，会助推资产价格的上涨。此时，举债经营与借入高利贷低的人也开始纷纷举债，举债带来的收益总是大于举债的资金成本，，财务杠杆以及财务杠杆的过分使用进一步抬高了资产价格，由于举债规模不断扩大，财务杠杆加剧，通胀预期加大和资产泡沫最终形成了，这就导致了银行储蓄的低利率与房地产价格上涨带来的高收益之间的收益宽幅现象。在收益宽幅影响下，居民收入结构失衡，导致收入差距越来越大，社会矛盾激化，不利于社会稳定和经济的可持续发展。 居民收入一直是社会热点问题，尤其在当下居民收入结构失衡，收入差距越来越大，已经影响社会稳定和经济的可持续发展的情况下，研究这一问题更具现实意义。十一届全国人大第五次会议的政府工作报告指出，要坚持“稳增长、控物价、调结构、惠民生、抓改革、促和谐”的工作方针。收益宽幅为解释收入结构失衡问题提供了一个全新的切入点。本文使用收益宽幅、公允价值的顺周期效应等工具，分析了居民收入结构失衡的原因，并有针对性的提出了收入分配改革的建议：调控收益宽幅、遏制流动性，稳定资产价格、充分尊重市场，发挥市场调节的作用、调整效率与公平的关系、加快财税制度改革等。
[Abstract]:Fair value valuation model has a pro-cyclical effect, always sending optimistic messages to the market, will promote the rise of asset prices. At this time, people who borrow money and borrow money with low usury are also beginning to borrow one after another. the benefits of borrowing are always greater than the capital cost of borrowing, and the excessive use of financial leverage and financial leverage further raises the price of assets. As the scale of borrowing continues to expand, financial leverage intensifies, inflation expectations increase and asset bubbles finally form, which leads to a wide return between low interest rates on bank savings and high yields from rising real estate prices. Under the influence of wide income, the income structure of residents is out of balance, which leads to the increasing income gap and the intensification of social contradictions, which is not conducive to social stability and sustainable economic development. Residents' income has always been a hot social issue, especially in the current income structure imbalance, income gap is increasing, has affected social stability and sustainable development of the economy, the study of this problem is more practical significance. The government work report of the fifth session of the 11th National people's Congress pointed out that it is necessary to adhere to the working principle of "stabilizing growth, controlling prices, adjusting the structure, benefiting the people's livelihood, grasping reform, and promoting harmony." The width of income provides a new entry point for explaining the imbalance of income structure. This paper analyzes the causes of the imbalance of residents' income structure by using the tools of income breadth and fair value, and puts forward some suggestions for the reform of income distribution: regulating the width of income, curbing liquidity and stabilizing asset prices. Fully respect the market, give full play to the role of market regulation, adjust the relationship between efficiency and fairness, speed up the reform of the fiscal and tax system, and so on.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7
本文编号：2494697
[Abstract]:Fair value valuation model has a pro-cyclical effect, always sending optimistic messages to the market, will promote the rise of asset prices. At this time, people who borrow money and borrow money with low usury are also beginning to borrow one after another. the benefits of borrowing are always greater than the capital cost of borrowing, and the excessive use of financial leverage and financial leverage further raises the price of assets. As the scale of borrowing continues to expand, financial leverage intensifies, inflation expectations increase and asset bubbles finally form, which leads to a wide return between low interest rates on bank savings and high yields from rising real estate prices. Under the influence of wide income, the income structure of residents is out of balance, which leads to the increasing income gap and the intensification of social contradictions, which is not conducive to social stability and sustainable economic development. Residents' income has always been a hot social issue, especially in the current income structure imbalance, income gap is increasing, has affected social stability and sustainable development of the economy, the study of this problem is more practical significance. The government work report of the fifth session of the 11th National people's Congress pointed out that it is necessary to adhere to the working principle of "stabilizing growth, controlling prices, adjusting the structure, benefiting the people's livelihood, grasping reform, and promoting harmony." The width of income provides a new entry point for explaining the imbalance of income structure. This paper analyzes the causes of the imbalance of residents' income structure by using the tools of income breadth and fair value, and puts forward some suggestions for the reform of income distribution: regulating the width of income, curbing liquidity and stabilizing asset prices. Fully respect the market, give full play to the role of market regulation, adjust the relationship between efficiency and fairness, speed up the reform of the fiscal and tax system, and so on.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.7
【参考文献】
相关期刊论文 前10条
1 常勋;公允价值计量研究[J];财会月刊;2004年01期
2 胡永平;朱雪娇;;顺周期效应下的公允价值计量研究[J];财会月刊;2010年16期
3 李炳炎,江皓;我国现阶段居民收入分配差距的现状、成因及治理对策研究[J];贵州财经学院学报;2005年06期
4 梁瑞;;后危机时代公允价值计量应用研究[J];财会通讯;2012年33期
5 钱津;;价格调整:收入分配改革的基本前提[J];贵州财经学院学报;2011年01期
6 葛家澍;徐跃;;会计计量属性的探讨——市场价格、历史成本、现行成本与公允价值[J];会计研究;2006年09期
7 葛家澍;;关于公允价值会计的研究——面向财务会计的本质特征[J];会计研究;2009年05期
8 赵立三;赵子璐;;收益宽幅与中小企业融资难机制性症结解析[J];河北大学学报(哲学社会科学版);2012年04期
9 赵子璐;赵立三;;固基强实:再谈“收益宽幅”及其治理[J];河北学刊;2013年01期
10 万家明;;我国居民收入结构优化及对策研究[J];苏州科技学院学报(社会科学版);2011年05期
本文编号：2494697
本文链接：https://www.wllwen.com/jingjilunwen/shijiejingjilunwen/2494697.html
