| Developing middle class has a great meaning for adjusting income distribution gap deep nowadays in our country. Since the reform and open policy has been carried out nearly thirty years, along with market economy's station gradually establishing and developing, people's income level has got increased at large. But at the same time people's income gap becomes deeper and deeper. Fortune possessing polarizing phenomena becomes more and more serious. It will touch the goal of constructing harmonious society. It will also depart socialistic essence, and aggravate the burden of financial income distribution function. This paper mainly discourse our county's middle class definition standard, present situation and existing problem, and discuss how to foster middle class and form harmonious society through using experience and precept of foreign middle class's development for reference.First of all, we introduce the theory of the middle class, and the article pays more attention on dissertating the social actions of the middle class. On the side of economy, they may stimulate consumption and increase domestic demand. And their well professional technology, advanced management idea, spirit of being brave in exploring and creating will make social production progress. On the side of politics, middle class tend to accept democracy idea, oppose politics turbulence and sustain economic reform. They are main social strength to hold society steady, cushion belt of social delamination and social stabilizer. On the side of culture, middle class often has upper knowledge level. They are good at using law means to solve problems. And it is propitious to impulse socialistic law constructing. At the same time, they are up-and-coming and good behave. They have paradigmatic effect for socialistic spirit civilization construction.This paper adopts coalescent method of theoretical study and realistic analysis, we describe the instance of China's middle class, and through measuring off middle class'standard and analyzing our country's social structure. On the base of demonstration to educe that our country's middle class has original formed, but not developed because of many obstacles. Then we simply introduce existent situation of income distribution and the function of financial income distribution, concluding that the disparity of income distribution is already obvious large. This complexion intensively requires strengthening financial adjust function. The large income disparity results in the financial localization during reallocate, so we could convert our angle to enlarge middle class, then we conclude the necessary of expanding middle class.The grandness of middle class is necessary to history's development, because the most important thing of social development is the benefit of social aspect be harmonious, not economic development merely. Reasonable social structure is the important condition to ensuring economic persistent development. If the proportion of middle class is so small, the society will be instability. After party's sixteenth convention, our party knows more about harmonious society and definitude the target of making up socialistic harmonious society. Developing middle class becomes necessary choice of forming"olive type"reasonable social structure, and prepare for constructing socialistic harmonious society.Developing middle class need to favourable political environment, sustaining economic development and healthy cultural atmosphere. Premising correctly knowing the situation of our country, through imbibing former's experience and lesson and using foreign practice experience for reference, we can develop middle class through following financial ways: keeping on attaching importance to education,develop information ecnomy,increasing to support farmers and encouraging venture. Expanding middle class is a complicated systems engineering, the government should make good use of fiscal policy to accelerate it efficiently, then efficiency and impartiality will combine perfect, and the benefit of every entate will harmonious. These are the basics of constructing harmonious social democracy.The creative points of this paper are:(1) The financial function of adjusting individual income emphasizes particularly on reallocate tache for result impartiality. The text diverts the angle of investigation to pursue jumping-off impartiality. We could use fiscal policy to expand middle class, then the social structure will be reasonable, so the collocation of resource and fortune would be impartiality and rational. It can also ease the pressure of financial income distribution.(2) Expounding domestic and international theory kingdom'study on middle class by ration and determining nature, and bringing forward opinions about definition standard of middle class by analysis.(3) Combining the situation of our country and setting relaxing the disparity of income distribution and forming harmonious society as target and springboard, bringing forward several fiscal policy opinions about developing middle class in our country. |