经济水平和居民收入同步增长是国家发展的长期目标,习近平总书记在党的十九大报告中明确指出要提高人民收入水平，坚持在经济增长的同时实现居民收入同步增长、在劳动生产率提高的同时实现劳动报酬同步提高,这充分说明收入分配研究在任何时期都是政治经济学的首要问题。统计资料显示，我国劳动收入份额在经过连续二十多年的下降后出现回升迹象，关于劳动收入份额演进路径的特征学说也由递减特征和反周期特征发展至U型特征和倒N字型特征。本文使用基于资金流量表数据测算的劳动收入份额验证我国已进入U型特征的上升阶段。 现有研究多以劳动收入份额水平变动为核心，本文着重研究劳动收入份额变动的结构效应。使用因素分解法基于投入产出表数据进行产业行业结构解析，结果显示产业行业结构效应的整体影响力度高于产业行业水平效应；基于资金流量表数据进行机构部门结构解析，结果显示机构部门结构效应的整体影响力度与机构部门水平效应大致等同；使用面板聚类方法基于地区收入法GDP数据将31个地区聚为4类，结果显示劳动收入份额水平及其变动趋势呈现显著的地区集聚性；基于聚类结果进行地区结构解析，结果显示地区水平效应的整体影响力度具有主导性，地区结构效应相对微弱。 建立空间面板模型进一步探究多结构因素在劳动收入份额下降阶段和上升阶段的影响机制，结果显示国有控股工业企业总产值占比、外商直接投资占比和地区资本形成率对劳动收入份额的升降变动无显著影响；第三产业增加值占比对劳动收入份额的拉升作用在上升阶段强于下降阶段；进出口总额占比的拉低作用随着全球化进程的深入逐渐凸显；财政收支占比的拉升作用随着经济发展水平的提高日益显著；高教育水平人口占比的拉升作用受到劳动报酬增速的限制有所减弱；空间自回归效应也随着地区差距的缩减有所降低。

The simultaneous growth of the economic level and the income of the residents is the long-term goal of the country's development. General Secretary Xi Jinping clearly pointed out in the report of the 19th National Congress that it is necessary to raise the level of people's income, adhere to the simultaneous growth of residents' income while achieving economic growth and simultaneously improve labor compensation while improving labor productivity, which fully demonstrates that income distribution research is the primary issue of political economy at any time. Statistics show that China's labor income share has shown signs of recovery after more than 20 years of decline, and the characteristics of the evolutionary path of labor income share have evolved from diminishing features and countercyclical features to U-shaped features and inverted N-shaped features. This paper uses the labor income share based on the data of the flow of funds to verify that China has entered the rising stage of U-shaped features. The existing research mostly focuses on the change of labor income share level. This paper focuses on the structural effect of the change of labor income share. Using the factor decomposition method to analyze the industrial structure based on the input-output table data, the results show that the overall impact of the industrial industry structure effect is higher than the industrial industry level effect; Analyzing the institutional sector structure based on the fund flow table data, the results show that the overall impact of the institutional sector structure effect is roughly equivalent to the horizontal effect of the institutional sector; Using the panel clustering method to aggregate 31 regions into 4 categories based on the regional income method GDP data, the results show that the labor income share level and its changing trend show significant regional agglomeration; Analyzing the regional structure based on the clustering results, the results show that the overall impact of regional horizontal effects is dominant, and the regional structural effects are relatively weak. Establishing the spatial panel model to further explore the impact mechanism of multi-structural factors in the decline phase and the rising phase of labor income. The results show that the proportion of total output value of state-owned industrial enterprises, the proportion of foreign direct investment and the regional capital formation rate have no significant impact on the labor income share; The pull-up effect of the proportion of third industry to labor income share in the rising phase is stronger than that in the ascending phase; The pull-down effect of the proportion of total imports and exports is gradually increasing with the deepening of the globalization process; The pull-up effect of the financial revenue and expenditure has become more and more obvious with the improvement of the level of economic development; The pull-up effect of the proportion of the population with high education level has been weakened by the limitation of the growth rate of labor compensation; The spatial autoregressive effect has also decreased with the reduction of the regional gap.