基尼系数是国际上用来综合考察居民内部收入分配差异状况的一个重要分析指标 ,符合统计学原理。文章通过相关数据分析 ,指出在全国及四川都存在居民基尼系数过大问题 ,虽然还没有超过承受能力 ,但必须引起高度重视。并应该按照“效率优先 ,兼顾公平”的原则 ,进一步规范收入分配的格局 ,并从“公平竞争”“加强税收管理”等方面采取切实措施加以控制。 The Gini coefficient is an important international analysis indicator for comprehensively examining the differences in income distribution among residents and is in line with statistical principles. The article through the relevant data analysis, pointed out that in both the country and Sichuan residents Gini coefficient is too large, although not over capacity, but must attach great importance. We should further standardize the pattern of income distribution according to the principle of “giving priority to efficiency and giving consideration to fairness” and take effective measures to control it from the aspects of “fair competition” and “strengthening tax administration”.