“九五”时期的收入分配政策必须从我国体制转换时期的特点来考虑，既不能沿用过去习惯的一套做法，也不能完全比照成熟的市场经济模式来套用。作者认为，按照效率优先、兼顾公平的政策目标，“九五”收入分配政策着重要把握三个方面：一是市场化过程中的个人收入政策，二是逐步社会化的社会保障政策，三是税收调节政策。 The policy of income distribution during the Ninth Five-Year Plan period must be considered in light of the characteristics of the transitional period in our country. It can neither follow a conventional practice nor can it be applied in full accordance with the mature market economy. The author believes that in accordance with the policy of giving priority to efficiency and giving consideration to fairness, the income distribution policy of the Ninth Five-Year Plan focuses on three aspects: first, the personal income policy in the process of marketization; second, the socialized social security policy; and thirdly, Tax regulation policy.