通过分解劳动要素份额变动和考察收入不均等状况,本文研究了香港的要素收入分配和个人收入分配及其经济转型对收入分配的影响。结果表明:香港经济转型对劳动要素份额变动的贡献高达三成左右;经济转型也通过就业市场影响个人收入分配,是香港收入不均等状况恶化的重要因素。 By decomposing the changes in the share of labor factors and examining the income inequality, this paper studies the impact of factor income distribution and personal income distribution and their economic restructuring on income distribution in Hong Kong. The results show that Hong Kong’s economic restructuring has contributed as much as 30% of the labor market share share. Economic restructuring has also affected the distribution of personal income through the employment market. This is an important factor that has contributed to the deteriorating income inequality in Hong Kong.