收入分配是一个长期性的社会问题,涵盖政府与市场关系、公平与效率、社会福利水平等议题。理论上社会保障支出可以通过调整消费需求、调整居民货币购买力、制度设计来缩小收入分配差距,但现实中我国社会保障支出的收入分配功能差强人意。社会保障支出与收入分配相关性的VAR模型的实证分析与脉冲响应分析表明:我国社会保障支出缩小全国收入差距作用有限,但有利于缓解城乡居民间的收入差距。开征社会保障税,完善社会保障制度等是当前我国强化社会保障支出收入公平分配职能的必然选择。 Income distribution is a long-term social issue that covers such issues as the relationship between the government and the market, fairness and efficiency, and social welfare. In theory, the expenditure on social security can reduce the income distribution gap by adjusting the consumption demand, adjusting the purchasing power of residents’ money and designing the system. However, in reality, the income distribution function of social security expenditure in our country is far from satisfactory. Empirical analysis and impulse response analysis of the VAR model of the relationship between social security expenditure and income distribution show that the narrowing of the national income gap in China’s social security expenditure helps to ease the income gap between urban and rural residents. The introduction of social security taxes and the improvement of the social security system are all necessary choices for strengthening the fair distribution of social security expenditures in our country.