本文首先分析了改革开放以来我国城乡居民收入差距变化的规律, 即城乡居民收入大幅度上升的同时, 收入差距经历了一个先缩小后扩大的过程。我们认为在现有的生产力条件下, 城乡居民收入差距仍处于比较合理的范围之内。然后通过建立多元回归模型分析了影响城乡居民收入差距变化的主要原因, 即第一产业增加值占GDP 的比重、国家财政对农业支出的增长率、乡镇企业职工增长率和城镇居民人均年生活费收入增长率。

The registration of costs of ownership transfer of non-financial assets according to the 1993 SNA is very clear-cut. The costs of ownership transfer have to be registered as part of gross fixed capital formation. Singapore Department of Statistics suggests that the transfer costs should be treated as current expenses rather than capital investment. We think that the recommended treatments for the costs of ownership transfer in 1993 SNA is reasonable.

The function income dist ribution means that the productive achievements are dist ributed acco rding to the role or con tribu tion made by the various productive factors in social production. Whether it is reasonable or not directly affects the optimal allocation of the productive factors. The paper has m adem easurement on the revenue shares by labor and capital in nationalincome since the econom ic reform in ou rcountry, and analyzed the reason for the arising of labor share by economet ricmodel.