中国收入分配问题的研究自新中国建立以来长期局限于国家利税上缴与企业留成的关系、中央和地方的所得分配关系等宏观性的分配领域,而对个人的收入分配问题几乎没有涉及。以一句人们常用的话来说,中国的收入分配在过去只讲“大分配”而不讲“小分配”。但实际上,分配就是人与人之间的利益关系的调整,无论是宏观收入分配的格局还是微观收入分配的状态,其效应最终都会对社会中不同的个人的利益产生影响,并由此而对经济发展和社会稳定等方面产生积极或消极的作用。当然,个人的利益往往是与一定的社会阶级、阶层或特殊人群 Since the founding of New China, the research on the issue of income distribution in China has long been confined to the macroscopic distribution of the relationship between state profits and taxes and the retention of enterprises, the distribution of income between the central and local governments, and has hardly touched on the issue of individual income distribution. To a phrase commonly used by people, China’s income distribution in the past only spoke of “big distribution” without saying “small distribution.” In fact, distribution is the adjustment of the relations of interests between people. Whether it is the distribution pattern of macro-income or the distribution of micro-income, its effect will ultimately have an impact on the interests of different individuals in society, and thus It has a positive or negative effect on economic development and social stability. Of course, personal interests are often associated with certain social classes, classes or special groups