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本文对我国国家、集体和个人之间三者分配关系进行了实证分析，得出国家所得份额明显下降、集体所得份额有所提高、个人所得份额明显上升的结论。对其存在的问题和产生的根源也进行了深入剖析。通过国际比较，现阶段，我国财政收入占国民收入的比重相对偏低，居民个人收入所占比重相对于其责任和义务来说偏高。对此，本文提出我国当前较理想的分配比例是国家所得应占１５～２０％。并对我国未来三者利益关系的调整提出了建设性的建议。
This paper makes an empirical analysis on the distribution of the three countries, collectives and individuals in our country, and draws the conclusion that the share of the national income has dropped significantly, the share of collective income has risen, and the share of personal income has risen markedly. The existing problems and the root causes are also analyzed in depth. Through international comparison, at this stage, the proportion of China’s fiscal revenue in national income is relatively low, and the proportion of personal income of residents relative to their responsibilities and obligations is high. In this regard, this paper proposes that the current distribution ratio in our country is 15% to 20% of the national income. And put forward constructive suggestions on the adjustment of the interest relations of the future three of our country.