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伴随着近年来经济的快速发展,政府的财政收入逐年增加,若在合理的政府财政支出的背景下,将出现大量的财政盈余。财政盈余不仅说明财政充裕,保持经济增长有了可靠基石,更透露出当前促进我国和谐社会建设的重要措施——向社会分配社会财富的条件已经成熟。文章采用规范分析与实证分析相结合的办法,从理论分析和政策研究的角度寻找如何让更多的人享受改革发展的成果,使更多的人能分享到财政盈余的方法,从而实现“社会分红”的实现。
With the rapid economic development in recent years, the government’s fiscal revenue has increased year by year. If there is a reasonable government fiscal expenditure, a large amount of fiscal surplus will emerge. The fiscal surplus not only shows that there is enough fiscal revenue but also maintains a solid foundation for economic growth. It also discloses the important measures currently for promoting the building of a harmonious society in China. The conditions for allocating social wealth to the community are ripe. This article uses a combination of normative analysis and empirical analysis to find ways to let more people enjoy the fruits of reform and development so that more people can share in the fiscal surplus from the perspective of theoretical analysis and policy research, Social dividends "to achieve.