作为社会保险体系的重要组成部分，工伤保险在推动收入再分配和共同富裕中具有独特价值。我国工伤保险制度实施效果具有一定的省际差异特征，文章选取辽宁省和浙江省作为研究对象，通过对比两省工伤保险制度实施效果，探讨其对收入分配的影响。研究发现：辽宁省工伤保险制度的实施能够显著缩小收入分配差距，而浙江省工伤保险制度的实施对收入分配差距的调节作用相对有限。两省在工伤保险覆盖范围、缴费标准及待遇发放上的不同导致了制度效果差异。今后，应进一步拓宽工伤保险参保覆盖面、强化保险基金征缴管理、提高工伤保险基金支出水平，充分释放工伤保险的收入再分配与民生兜底保障功能。

As an important component of the social insurance system, workers' injury insurance holds unique value in promoting income redistribution and shared prosperity. The implementation effects of workers' injury insurance in China exhibit certain inter-provincial differences. This study takes Liaoning and Zhejiang Provinces as research objects and comparatively evaluates the implementation effects of their work injury insurance systems on income distribution. The findings demonstrate that the work injury insurance system significantly narrows income distribution gaps in Liaoning; conversely, the system's moderating impact on income disparities in Zhejiang is comparatively constrained. These heterogeneous policy effects may be driven by institutional differences in coverage scope, premium standards, and benefit provisions between the two provinces. Going forward, it is essential to further expand the coverage of workers' injury insurance, strengthen fund collection and management, and increase benefit payouts, thereby fully unleashing the role of workers' injury insurance in income redistribution and providing a safety net for livelihoods.