近年来,随着我国社会托底政策的逐步实施,居民收入分配格局发生了积极的变化。在宏观上,居民收入增长速度不断加快,国民收入分配向居民部门不断倾斜;在微观上,城乡之间、区域之间、行业之间、居民之间的收入差距开始缩小,基尼系数下降。该文认为,这种变化与政府在农业生产、社会保障、扶贫攻坚、扩大就业、收入调控等方面的一系列重大举措密切相关。目前,我国企业利润下滑、财政政策的托举作用难以持久、市场机制的收入调节功能不强、税收调节收入的效果不理想。在经济下行压力增大的宏观背景下,居民收入差距存在进一步扩大的风险。基于此,该文建议应当在政府、市场和社会三个层面进一步对居民收入分配进行调节。 In recent years, with the gradual implementation of the social support policy in our country, the income distribution pattern has undergone a positive change. On the macro level, the income growth of the residents is accelerating constantly, and the distribution of national income is constantly leaning toward the residents’ departments. At the micro level, the income gap between urban and rural areas, between regions, industries and residents begins to narrow, and the Gini coefficient drops. This paper argues that this change is closely related to a series of major government initiatives in agricultural production, social security, poverty alleviation, employment expansion and income regulation. At present, the profit of enterprises in our country is declining, the function of coffers in fiscal policy is difficult to sustain, the income regulation function of market mechanism is not strong, and the effect of tax revenue adjustment is not satisfactory. Under the macroscopic background that the economic downward pressure increases, there is a risk that the income gap will further widen. Based on this, the article suggests that residents’ income distribution should be further regulated at three levels of government, market and society.