本文认为 ,政府调控居民收入分配的制度是整个宏观调控制度的一个重要组成部分 ,必须适应改革与发展的需要 ,在坚持“政府引导市场、市场决定分配”的原则下 ,完善居民收入分配宏观调控制度。为此必须着重在企业工资分配制度、劳动力流动政策、工资外收入管理制度、个人税收调节体系、社会保障体系等方面进行改革与创新。 This paper argues that the government regulation of residents income distribution system is an important part of the overall macro-control system must adapt to the needs of reform and development, adhere to the “government guide the market, the market decided to allocate” principle, improve the macro-control of income distribution system. Therefore, we must focus on the enterprise wage distribution system, labor mobility policies, extra-income income management system, personal tax regulation system, social security system and other aspects of reform and innovation.