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一、问题的提出中国财政对居民的生活物价补贴1979年首次突破百亿大关。从那以后,生活补贴不断增加,而且居高不下,一般保持在300亿元左右。1979—1986年生活物价补贴占中央财政收入的比重40％左右。生活物价补贴实际上已成为国民收入再分配的主要方面。随着生活物价补贴的急剧增加,它的意义已远远超出解决“温饱”的作用、范围,而成了利益分配的重要手段,直接地影响城乡居民的收入分配和经济的发展与制度变迁。对生活物价补贴这种附着于实物的利益分配形成的经济内涵、数量界限及制度背景的系统刻画还较为罕见。本文试图从
First, the issue put forward by China’s financial subsidies for living prices of residents for the first time in 1979 exceeded 10 billion mark. Since then, living allowances have been steadily increasing and remain high, generally at around 30 billion yuan. From 1979 to 1986, living allowances accounted for about 40% of the central government’s revenue. Living price subsidies have actually become a major aspect of the redistribution of national income. With the rapid increase of living price subsidies, its meaning has gone far beyond the function and scope of solving “food and clothing”, and has become an important means of profit distribution, which directly affects income distribution, economic development and institutional changes of urban and rural residents. It is still relatively rare to describe the economic connotation, quantity limits and institutional background of subsidies for life that are attached to the distribution of benefits in kind. This article tries from