中文摘要：

改革开放以来，伴随着我国经济的高速增长，居民收入水平不断提高，居民收入差距也持续扩大。将收入差距扩大与收入水平提高纳入同一研究框架，正确测度并分析改革开放对我国居民福利水平的综合影响，科学分析我国居民收入水平提升与收入差距扩大共同影响下社会福利效应动态变化的趋势与特征，对今后我国收入分配改革路径与策略的确定具有非常重要的意义。运用阿特金森、舒罗克斯和森的广义洛伦兹优势定理和福利函数定理，通过计算和比较基尼系数、广义洛伦兹优势及福利指数可以发现，居民福利的切实改善离不开收入水平的提高，居民收入水平的整体提高是居民福利水平提升的根本前提，只有在居民收入水平整体提高的基础上寻求控制差距的办法和路径，才是辩证客观的思路和做法。为更好地将福利理念纳入居民收入分配的制度与政策框架，一要增强福利意识，提升收入分配改革的目标；二要认识差异性发展的现实，提高政策优化水平；三要关注城镇化进程，深层次探寻收入分配政策的关键路径与多赢点；四要推出财税新政，回归财政税收应有的调节功能。

英文摘要：

Since reform and opening up,with the rapid economic development of China,the income of urban and rural residents has been increased continually,and the income gap has been widened. Involving the widened income gap and increased income level into the same research frame,correctly measuring and analyzing the comprehensive impact of reform and opening up on the welfare of China＆#39;s citizens,and scientifically analyzing the dynamic change of social welfare under the impact of the improved income and widened income gap is of great significance for the determination of income distribution reform path and strategy. By using the generalized Lorentz and welfare function theories of Atkinson,Shorrocks and Sen,and by calculating and comparing generalized Lorentz advantages ,welfare index and Gini coefficient,the authors finds that the overall increase of income is the premise of the improvement of welfare;seeking the method and path to control the income gap based on the overall increase of income is the dialectical and objective way for us. To better involve the idea of welfare into the institutional and policy framework,we should,first,enhance the consciousness of welfare and upgrade the purpose of income distribution reform;second,we should understand the reality of differentiated development and improve the level of policy optimization;third,we should pay attention to the process of urbanization and deeply explore the key path and win-win situation of policy on income distribution;and fourth,we should introduce more new fiscal policies and make taxation to play its original role in adjusting.